The Washington State legislature adopted the Mobile Telecommunication Sourcing Act
(the Act), chapter 67, laws of 2002. The Act implements federal legislation that
establishes uniform rules for determining the place of sale of mobile telecommunication
services (wireless telephone service).
The Act provides that sales of mobile telecommunications services will be deemed
to have occurred at the place of primary use, regardless of where the mobile telecommunications
services originate, terminate, or pass through. The Act defines "primary place of
use" as follows:
Residential customers -- the residential street address within the licensed
service area of the home service provider.
Business customers -- the primary street address of the business customer
within the licensed service area of the home service provider.
The home service provider is the carrier or reseller with whom the customer contracts
for the mobile telecommunications service.
The Department of Revenue is providing this electronic database with the taxing
jurisdiction codes for the State of Washington's sales and use taxes using the approved
format as required under the Act. The database is for the current time period and
will be updated on a quarterly basis. The download files are in ZIP format archives.
: Mobile telecommunications service providers using the database
are held harmless from any tax, charge, or fee liability that otherwise would be
due solely as a result of any error or omission from the database. If you have suggestions,
comments or questions about the Mobile Telecommunications Sourcing Act electronic
database, please contact us at GIS@dor.wa.gov
or call the Telephone Information Center at 1-800-647-7706. We look forward to hearing