911 tax

What is the 911 tax?

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:

• Local exchange companies.
• Wireless service companies.
• VoIP service companies.
• Retailers of prepaid wireless services.

What rate do I collect?

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 rate is 70 cents for all counties (the statewide combined 911 tax rate is currently 95 cents). See the 911 Tax Rate flyer for county location codes.

How do I report the tax?

You report the tax on your excise tax return. In My DOR, select the applicable Local 911 taxes on the Select Taxes page. Your sales information is then entered by county on the Wireless page. Sales must be reported to the county where the telephone service is provided, or where the retail transaction of prepaid wireless services in reported.

What are the funds used for?

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.