E-911 Taxes and Other Funds (including SUSF)

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 360-902-7172
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)

Please refer to Chapter 480-123 WAC of the UTC's rules and Docket UT-190437

The state universal communications program is primarily intended to provide direct financial support to Washington’s small incumbent Class B telephone companies serving high-cost rural areas of Washington.

See specifically: WAC 480-123-100 et seq.

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.