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 |
| 7/1/2008 - 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. 12-14-039, § 458-20-270, filed 6/27/12, effective 7/28/12; 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.]