The Department of Revenue has issued the following excise tax advisory: ETA 2019.08.245 Applicability of RCW 82.08.0289 residential telephone service exemption to cellular telephone service.
RCW 82.08.0289 provides an exemption from the retail sales tax for the sale of network telephone service, other than toll service, to residential customers. This excise tax advisory explains that RCW 82.08.0289 does not exempt the sale of cellular telephone service to customers who may use their cellular phone service at their residence or who subscribe to a calling plan marketed or otherwise designated as "residential" in nature.
A copy of this document is available via the internet at http://www.dor.wa.gov/content/laws/eta/eta.aspx or a request for copies may be directed to Roseanna Hodson, Interpretations and Technical Assistance Unit, P.O. Box 47453, Olympia, WA 98504-7453, phone (360) 570-6119, fax (360) 586-5543.
Alan R. Lynn