WSR 12-09-032

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed April 11, 2012, 9:39 a.m. ]

Title of Rule and Other Identifying Information: WAC 458-20-270 Telephone program excise tax rates, this rule identifies the rates for the taxes imposed on switched access lines pursuant to RCW 43.20A.725 and 80.36.430.

NOTICE

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, e-mail GayleC@dor.wa.gov , AND RECEIVED BY June 18, 2012.


Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department proposes to amend WAC 458-20-270 to provide the tax rates imposed on switched access lines for the July 1, 2012 - June 30, 2013, fiscal year. The rate for telecommunications relay services (TRS) will be reduced from nineteen cents to seventeen cents. The rate for the Washington telephone assistance program (WTAP) will remain at fourteen cents.

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 telephone relay service program and 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) 534-1576; Implementation: Alan R. Lynn, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1599; and Enforcement: Russ Brubaker, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1505.

April 11, 2012

Alan R. Lynn

Rules Coordinator

OTS-4715.1


AMENDATORY SECTION(Amending WSR 11-13-110, filed 6/21/11, effective 7/22/11)

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
((7/1/2007 - 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
7/1/2012 - 6/30/2013 17 cents 14 cents

[Statutory Authority: RCW 82.32.300, 82.01.060(2), 43.20A.725, and 80.36.430. 11-13-110, 458-20-270, filed 6/21/11, effective 7/22/11; 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