
    [No. 48893-1-II.
    Division Two.
    May 2, 2017.]
    Heartland Employment Services, LLC, Appellant, v. The Department of Revenue, Respondent.
    
   Appeal from a judgment of the Superior Court for Thur-ston County, No. 13-2-02122-3, Gary R. Tabor, J., entered April 8, 2016. Affirmed by unpublished opinion per Melnick, J., concurred in by Bjorgen, C.J., and Lee, J.  