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WAC 270 Telephone program excise tax rates.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-270 07/26/13 Telephone program excise tax rates.
Why this rule is being adopted
Under RCW 43.20A.725 and 80.36.430, the Department is required to annually determine the tax rates imposed on switched access lines to fund the telephone relay service program and the Washington telephone assistance program.  The Telecommunications Relay Services (TRS) and Washington Telephone Assistance Program (WTAP) tax rates are determined by dividing the respective program budgets by the number of switched access lines reported to the Department in the prior calendar year.  The Department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the Department.

The Department is amending WAC 458-20-270 to recognize
• the tax rates effective July 1, 2013, which are the same as those for the previous year, and
• 2E2SHB 1971 (chapter 8, Laws of 2013 2nd spec. sess.), which, effective August 1, 2013, eliminates these taxes and funds the programs by biennial general fund appropriations. 
  458-20-270 06/27/12 Telephone program excise tax rates

The Department is amending WAC 458-20-270 to recognize the tax rates effective July 1, 2012. The TRS rate is being reduced from 19 cents to 17 cents per switched access line for the upcoming fiscal year. The WTAP rate remains at 14 cents per switched access line for the upcoming fiscal year. These rates were previously announced by the Department in a special notice dated April 5, 2012 and can be found at:

  458-20-270 06/21/11 Telephone program excise tax rates
Under RCW 43.20A.725 and 80.36.430, the Department is required to annually determine the tax rates imposed on switched access lines to fund the telephone relay service program and the Washington telephone assistance program.  The Telecommunications Relay Services (TRS) and Washington Telephone Assistance Program (WTAP) tax rates are determined by dividing the respective program budgets by the number of switched access lines reported to the Department in the prior calendar year.  The Department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the Department.
The Department is amending WAC 458-20-270 to recognize the tax rates effective July 1, 2011.  The TRS rate remains at 19 cents per switched access line for the upcoming fiscal year.  The WTAP rate remains at 14 cents per switched access line for the upcoming fiscal year.  These rates were previously announced by the Department in a special notice dated March 24, 2011 and can be found at http://dor.wa.gov/Docs/Pubs/SpecialNotices/2011/sn_TelephoneTax.pdf.
  458-20-270 06/28/10 Telephone program excise tax rates.Under RCW 43.20A.725 and 80.36.430, the Department is required to annually determine the tax rates imposed on switched access lines to fund the telephone relay service program and the Washington telephone assistance program.  The Telecommunications Relay Services (TRS) and Washington Telephone Assistance Program (WTAP) tax rates are determined by dividing the respective program budgets by the number of switched access lines reported to the Department in the prior calendar year.  The Department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the Department.

The Department is amending WAC 458-20-270 to recognize the tax rates effective July 1, 2010.  The TRS rate increases to 19 cents per switched access line for the upcoming fiscal year.  The WTAP rate increases to 14 cents per switched access line for the upcoming fiscal year.  These rates were previously announced by the Department in a special notice dated March 25, 2010 and can be found at http://dor.wa.gov/Docs/Pubs/SpecialNotices/2010/sn_10_TelephoneRates.pdf.
    6/24/09 Under RCW 43.20A.725 and 80.36.430, the Department is required to annually determine the tax rates imposed on switched access lines to fund the telephone relay service program and the Washington telephone assistance program.  The Telecommunications Relay Services (TRS) and Washington Telephone Assistance Program (WTAP) tax rates are determined by dividing the respective program budgets by the number of switched access lines reported to the Department in the prior calendar year.  The Department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the Department. The Department is amending WAC 458-20-270 to recognize the tax rates to be used for the period of July 1, 2009 through June 30, 2010.  The TRS rate decreases to 11 cents per switched access line for the upcoming fiscal year.  The WTAP rate remains the same at 13 cents per switched access line for the upcoming fiscal year.  These rates were previously announced by the Department in a special notice dated April 7, 2009.
  458-20-270 09/26/2005 Telephone program excise tax rates. Emergency rule adoption effective 05/04/06. Rates effective 07/01/06.
    08/02/2006 Telephone program excise tax rates.
    08/17/2007 Telephone program excise tax rates.
    07/01/2008 Telephone program excise tax rates.
RCW:      
  43.20A.725   1987 Telecommunications devices for the hearing and speech impaired -- Program for provision of services and equipment -- Telecommunications relay service excise tax -- Rules.
  80.36.430   1987 Washington telephone assistance program -- Excise tax -- Expenses of community service voice mail.
  82.72.020   2004 Authorization to administer telephone program excise taxes.
ETA: 3171.2012 04/04/2012 Taxation of Dark Fiber (unlit fiber optic cable)
This ETA provides business and occupation tax and retail sales tax guidance for the taxation of “dark fiber” used in telecommunications services.

       
       
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
Subject Title Reference:      
Telecommunications 07/01/2013 Telephone Tax Changes Effective August 1, 2013
Telecommunications 04/05/2012 Telephone Program Excise Tax Rates for Fiscal Year 2013
Telecommunications 03/24/2011 Telephone Program Excise Tax Rates for Fiscal Year 20l2
Telecommunications   12/2/09 Sourcing Prepaid Wireless Calling Services
Telecommunications   4/7/09 Telephone Program Excise Tax Rates for Fiscal Year 2010
    04/20/2006 Telephone Program Excise Tax Rates for Fiscal Year 2007
    04/24/2007 Telephone Program Excise Tax Rates for Fiscal Year 2008
Telecommunications   03/18/2008 Telephone Program Excise Tax Rates for Fiscal Year 2009
Telecommunications   03/18/2008 Telephone Program Excise Tax Rates for Fiscal Year 2009
Telecommunications   05/23/2008 Sales Tax Exemption Telecommunication Services for Internet Service Providers
Telecommunications   03/25/10 Telephone Program Excise Tax Rates for Fiscal Year 20ll
       
DIRECTIVE:      
RPM:      
WTD:      
OTHER: