WSR 13-15-074 PERMANENT RULES DEPARTMENT OF REVENUE [Filed July 16, 2013, 1:24 p.m., effective August 16, 2013] 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:
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 13-10-014 on April 22, 2013.
Changes Other than Editing from Proposed to Adopted Version: Language has been added to recognize that 2E2SHB [1971], which eliminates these taxes effective August 1, 2013.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: July 16, 2013.
Alan R. Lynn
Assistant Director
AMENDATORY SECTION (Amending WSR 12-14-039, filed 6/27/12, effective 7/28/12)
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. Effective August 1, 2013, Second Engrossed Second Substitute House Bill No. 1971 (chapter 8, Laws of 2013 2nd sp.s.) repeals the TRS and WTAP taxes. Telephone service providers will no longer collect these taxes as of the effective date. The monthly telephone program excise tax rates per switched access line are as follows:
| ||||||||||||||||||||||||||||