EXPEDITED RULES
Title of Rule and Other Identifying Information: WAC 458-20-270 Telephone program excise tax rates, this rule
provides the rates for the taxes imposed on switched access
lines pursuant to RCW 43.20A.725 and 80.36.430.
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Gayle Carlson, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, fax (360) 586-5543, e-mail GayleC@dor.wa.gov , AND RECEIVED BY July 2, 2007.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department is proposing an amendment to WAC 458-20-270 to provide the telecommunications relay services (TRS) and Washington telephone assistance program (WTAP) tax rates for the July 1, 2007-June 30, 2008, fiscal year. The TRS rate increases from nine cents to twelve cents per switched access line for the upcoming fiscal year. There is no change to the WTAP rate. A copy of the proposed rule is available for viewing and printing on our web site at http://dor.wa.gov/content/laws/RuleMaking/default.aspx.
Reasons Supporting Proposal: 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 TRS program and the WTAP. 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.
Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).
Statute Being Implemented: RCW 43.20A.725 and 80.36.430.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Gayle Carlson, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6126; Implementation: Alan R. Lynn, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6125; and Enforcement: Janis P. Bianchi, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6147.
April 26, 2007
Alan R. Lynn
Rules Coordinator
Interpretations and
Technical Advice Division
OTS-9703.1
AMENDATORY SECTION(Amending WSR 06-16-137, filed 8/2/06,
effective 9/2/06)
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, 2006, through June 30, 2007, the
monthly telephone program excise tax rates are as follows:
| Period | TRS Rate | WTAP Rate |
| 7/1/2005 - 6/30/2006 | 10 cents | 14 cents |
| 7/1/2006 - 6/30/2007 | 9 cents | 14 cents |
| 7/1/2007 - 6/30/2008 | 12 cents | 14 cents |
[Statutory Authority: RCW 82.32.300, 82.01.060(2), 43.20A.725, and 80.36.430. 06-16-137, § 458-20-270, filed 8/2/06, effective 9/2/06; 05-18-017, § 458-20-270, filed 8/26/05, effective 9/26/05.]