Washington – Changes to Telecommunications Service Tax

SALT Report 2954 – The Washington Department of Revenue issued a Q&A guide that discusses the telephone tax changes that took effect on August 1, 2013.  The guide states that the Washington Telephone Assistance Program and the Telecommunications Relay Service taxes have expired. Therefore, anyone with a conventional business or residential wire line, or switched access phone line, will receive a tax decrease of $0.31 per line.

However, effective August 1, 2013, retail sales tax applies to all local, or residentially tariffed phone service if it uses a conventional wire line, or a switched access phone line. Previously, this type of flat-rate local residential telephone service was exempt from retail sales tax.

For Further Information

Washington Department of Revenue – Telecommunications Tax Changes

Washington Department of Revenue – Special Notice