Enhanced 911 tax

NOTE: Effective January 1, 2014, retailers of prepaid wireless service must collect and remit the E911 Wireless Tax. See our Special Notice for more information.

What is the enhanced 911 tax?

It is a monthly tax on switched access (wireline) lines, radio access (wireless telephone numbers) lines, and Voice Over Internet Protocol (VoIP) service.

How do I pay the tax?

The tax is collected from the consumer and reported by the business on the excise tax return.

What rate do I pay?

The state rate is 25 cents per month for each switched access (wireline) line, radio access (wireless) line, and Voice Over Internet Protocol (VOIP) line, and each retail transaction of prepaid wireless services. The county E911 tax rate is 70 cents for all counties at this time (meaning the statewide combined state and county E911 tax rate is 95 cents currently). See the E911 Tax Rate flyers on the right side of this page for county location codes and rates.

How are the local E911 taxes reported to the counties?

The local E911 taxes should be reported on the state excise tax return by county location code.

What are the funds used for?

The state E911 tax funds Washington's enhanced 911 telephone system. This emergency system automatically provides a caller's name, address, and phone number to the E911 answering service.

Local E911 tax funds are used for county emergency service communication systems.