WAC 270

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.

Telecommunications devices for the hearing and speech impaired -- Program for provision of services and equipment -- Telecommunications relay service excise tax -- Rules.

Washington telephone assistance program -- Excise tax -- Expenses of community service voice mail.

Authorization to administer telephone program excise taxes.

Telephone program excise tax rates.

Telephone program excise tax rates.

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.

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.

Telephone program excise tax rates. Emergency rule adoption effective 05/04/06. Rates effective 07/01/06.

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.

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.

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.

Telephone Program Excise Tax Rates for Fiscal Year 2009

Telephone Tax Changes Effective August 1, 2013

Sales Tax Exemption Telecommunication Services for Internet Service Providers

Telephone Program Excise Tax Rates for Fiscal Year 2010

Telephone Program Excise Tax Rates for Fiscal Year 2007

Telephone Program Excise Tax Rates for Fiscal Year 2008

Sourcing Prepaid Wireless Calling Services

Telephone Program Excise Tax Rates for Fiscal Year 2011

Telephone Program Excise Tax Rates for Fiscal Year 20l2

Telephone Program Excise Tax Rates for Fiscal Year 2009

Telephone Program Excise Tax Rates for Fiscal Year 2013