Other Findings Required by Other Provisions of Law as Precondition to Adoption or Effectiveness of Rule: Emergency rule findings are required, see below.

     Purpose: RCW 82.72.020 requires the 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) and 80.36.430 Washington telephone assistance program. Pursuant to those statutes, the department must annually determine the rate of each tax according to the statutory formulas. This new rule, WAC 458-20-270 Telephone program excise tax rates, provides those 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: RCW 43.20A.725 and 80.36.430 require the department to determine the tax rates applicable under each statute. Those rates apply on a fiscal year basis. Therefore, the rule determining those rates must take effect no later than July 1, 2005, so that the correct tax rates are in effect and revenue can be collected to fund the operation of the programs.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 0, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0.

     Date Adopted: June 21, 2005.

Janis P. Bianchi, Manager

Interpretations and

Technical Advice Unit

     For the period July 1, 2005 - June 30, 2006, the monthly telephone program excise tax rates are as follows:

	TRS	10 cents per switched access line
	WTAP	14 cents per switched access line

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