EMERGENCY RULES
Effective Date of Rule: July 1, 2008.
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. 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. 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 is adopting this rule on an emergency basis to recognize the rates that apply effective July 1, 2008.
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.
Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.
Reasons for this Finding: An emergency adoption of Rule 270 is necessary because a permanent rule cannot be adopted at this time. This rule action will provide needed telephone program excise tax rates that apply effective July 1, 2008, until a permanent rule can be adopted. This emergency rule is the same as the proposed rule filed on May 6, 2008 (WSR 08-10-077).
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0.
Date Adopted: June 23, 2008.
Janis P. Bianchi
Assistant Director
Interpretations and
Technical Advice Division
OTS-1460.1
AMENDATORY SECTION(Amending WSR 07-17-110, filed 8/17/07,
effective 9/17/07)
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.
The monthly telephone program excise tax rates per switched access line 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 |
| 7/1/2008 - 6/30/2009 | 12 cents | 13 cents |
[Statutory Authority: RCW 82.32.300, 82.01.060(2), 43.20A.725, and 80.36.430. 07-17-110, § 458-20-270, filed 8/17/07, effective 9/17/07; 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.]