WSR 11-13-110

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 21, 2011, 11:19 a.m. , effective July 22, 2011 ]


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. 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 amending WAC 458-20-270 to recognize the tax rates effective July 1, 2011. The TRS rate remains at nineteen cents per switched access line for the upcoming fiscal year. The WTAP rate remains at fourteen cents per switched access line for the upcoming fiscal year. These rates were previously announced by the department in a special notice dated March 24, 2011, and can be found at http://dor.wa.gov/Docs/Pubs/SpecialNotices/2011/sn_TelephoneTax.pdf.

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 11-08-074 on April 6, 2011.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

Date Adopted: June 21, 2011.

Alan R. Lynn

Rules Coordinator

OTS-3936.1


AMENDATORY SECTION(Amending WSR 10-14-032, filed 6/28/10, effective 7/29/10)

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
((7/1/2006 - 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
7/1/2009 - 6/30/2010 11 cents 13 cents
7/1/2010 - 6/30/2011 19 cents 14 cents
7/1/2011 - 6/30/2012 19 cents 14 cents

[Statutory Authority: RCW 82.32.300, 82.01.060(2), 43.20A.725, and 80.36.430. 10-14-032, 458-20-270, filed 6/28/10, effective 7/29/10; 09-14-037, 458-20-270, filed 6/24/09, effective 7/25/09; 08-16-054, 458-20-270, filed 7/30/08, effective 8/30/08; 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.]

Washington State Code Reviser's Office