It is a monthly tax on the consumers of switched access (wireline) lines, radio access (wireless telephone numbers) lines, Voice over Internet Protocol (VoIP) services, and prepaid wireless services.
Who must collect the tax?
The tax must be collected by:
The state rate is 25 cents per month for each switched access (wireline) line, wireless telephone number, VoIP line, and each retail transaction of prepaid wireless services. The county 911 tax rate is 70 cents for all counties (the statewide combined 911 tax rate is currently 95 cents). See the 911 Tax Rate flyers on the right side of this page for county location codes.
You report the tax on your excise tax return.
You must report the local 911 taxes on the state excise tax return using the county location codes.
The state 911 tax funds Washington's 911 telephone system. This emergency system automatically provides a caller's name, address, and phone number to the 911 answering service.
Local 911 tax funds are used for county emergency service communication systems.