WSR 06-16-137

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed August 2, 2006, 10:54 a.m. , effective September 2, 2006 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: 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. Each tax rate is determined by dividing the respective program budgets by the number of switched access lines reported to the department in the prior calendar year. The department retains no discretion in the determination of these tax rates, the amount of which is explicitly dictated by the statutory formulas and inputs provided to the department.

The department has revised WAC 458-20-270 to provide these tax rates for the July 1, 2006, through June 30, 2007, fiscal year. WAC 458-20-270 was previously revised as an emergency rule to provide these rates by the required July 1, 2006, effective date. This action will adopt a permanent rule.

The tax rates being adopted in this permanent rule are the same as those in the emergency rule.

Citation of Existing Rules Affected by this Order: Amending WAC 458-20-270 Telephone program excise tax rates.

Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).

Other Authority: RCW 43.20A.725 and 80.36.430.

Adopted under notice filed as WSR 06-11-015 on May 4, 2006.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended [1], Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended [1], Repealed 0.

Date Adopted: August 2, 2006.

Janis P. Bianchi

Assistant Director

Interpretations and

Technical Advice Division

OTS-8812.1


AMENDATORY SECTION(Amending WSR 05-18-017, filed 8/26/05, effective 9/26/05)

WAC 458-20-270   Telephone program excise tax rates.   RCW 82.72.020 requires the department of revenue (department) to collect certain telephone program excise taxes. Those taxes include the tax on switched access lines imposed by RCW 43.20A.725 (telephone relay service -- TRS) and 80.36.430 (Washington telephone assistance program -- WTAP). Pursuant to those statutes, the department must annually determine the rate of each respective tax according to the statutory formulas.

For the period July 1, ((2005)) 2006, through June 30, ((2006)) 2007, the monthly telephone program excise tax rates are as follows:


TRS ((10)) 9 cents per switched access line
WTAP 14 cents per switched access line

[Statutory Authority: RCW 82.32.300, 82.01.060(2), 43.20A.725, and 80.36.430. 05-18-017, 458-20-270, filed 8/26/05, effective 9/26/05.]

Washington State Code Reviser's Office