Washington imposes excise tax.

A 911 excise tax of 20 cents per month is imposed as of January 1, 2003 on each radio access (wireless) line whose primary place of use is located within the state of Washington. Currently, a state enhanced 911 excise tax is imposed only on switched access (wire) line service. The communications service provider will be responsible for collecting the tax on the radio access line. Also, the amount of the enhanced 911 excise tax that Washington counties may impose on radio access lines is increased from 25 cents per month to 50 cents per month, effective the same date. (Ch. 341 (H.B. 2595), Laws 2002.)

Posted on December 15, 2002