All Local Exchange Companies (LECs) in Washington collect and pass on the following excise taxes to all customers of regulated telecommunications services.

For specific tax questions contact the Department of Revenue at 1-800-647-7706 or 360-705-6705.

E-911 State Excise Tax

Contact: Department of Revenue 360-902-7065
P.O. Box 47476
Olympia, WA 98504-7476
Tax per access line per month: $.25

E-911 County Excise Tax

State E-911 Office 253-512-7011
Tax per access line per month: $.50

E-911 King County Excise Tax

Contact: King County (206) 296-3911
7300 Perimeter Rd South, Room 128 Seattle, WA 98108-3848
Tax per access line per month: $.50

SB 6846 Enhanced 911 (E-911) Services Chapter 19, Laws of 2010, 1st Special Session
Beginning January 1, 2011, counties can increase the local E-911 tax rate from $.50 to $.70 per line and the state excise tax rate is increased from $.20 to the maximum rate of $.25 per line.  This legislation extends the E-911 excise taxes to interconnected voice over internet protocol service (VoIP) lines.

Federal, State, County, Municipal Utility Excise Taxes

All telecommunications companies must collect and remit federal, state, county and municipal (occupational) utility excise taxes. The municipal (occupational) utility excise taxes are determined by the city ordinance of each municipality. Tax rates will vary by municipality. Telecommunications companies that have tariffs will provide the municipal (occupational) utility excise tax rates in their tariffs.

State Universal Service Fund (USF)

WECA'S "Traditional USF" Surcharge
State access charge structure provides for an intrastate access charge element that supports universal service.  As part of the intrastate access charges, long distance providers pay this rate element to local exchange companies for use of their networks.  Local exchange companies (except pure resellers of local exchange services) must collect the fund from long distance providers and remit to Washington Exchange Carrier Association (WECA).  This element is collected on both originating and terminating intrastate access minutes and is $.00152 per minute of use.

Interim Terminating Access Charges (aka "ITACs")
State access charge structure also allows for intrastate terminating access charge (ITAC) elements that are individually authorized by the UTC. As part of the intrastate access charges, long distance providers also pay these rate elements to local exchange companies for use of their networks. Local exchange companies (except pure resellers of local exchange services) that are authorized may collect the ITACs from long distance providers and retain the money in order to recover costs for support of universal access to basic telecommunications service. These elements are collected only on terminating intrastate access minutes and charges vary by company.

Note: E911 Contact: Mr. Robert Ezelle, Statewide E911 (253) 512-7468.

New Local Exchange Companies abide by a Amodel@ E911 tariff/price list. This is practice if the LEC ceases to use an incumbent LEC tandem to transmit calls to Public Safety Answer Points (PSAPS).

New LECs currently route 911 calls to the LEC to handle in the same manner as that of a PBX, including all proper functions of keeping the Automatic Location Identifier database current.