Introduction to the Revised E911 Tax Guide
The revised version of the E911 Tax Guide reflects a legislative change resulting from the passage of House Bill 2595 (HB 2595) that allows for a cost recovery mechanism for implementation of wireless enhanced 911 (E911) service in Washington state. HB 2595 provides for a monthly assessment of a 50-cent E911 county excise tax on wireless phones and a 20-cent per month state E911 excise tax on wireless phones in parity with the state tax already being collected on wireline phones.
In Washington State, the Enhanced 911 (E911) tax funds the E911 telephone system. The E911 telephone system is an emergency answering service that automatically provides a caller's name, address, and phone number to the E911 communication center. With this technology, emergency personnel can locate a 911 caller using a wireline telephone to place that call if the caller is unable to speak or if the phone line becomes disconnected. Wireless telephones do not offer enhanced services at this time in Washington state.
Chapter 82.14B Revised Code of Washington (RCW) authorizes counties and the state to impose E911 taxes on telecommunications services. The taxes are collected and remitted by telecommunications companies.
There are four E911 taxes:
- a state tax on wireline telecommunications
- a state tax on wireless telecommunications
- a county tax on wireline telecommunications
- a county tax on wireless telecommunications
The following table summarizes the state and county E911 taxes.
| Tax | WhoPays | Rate | Base |
| State E911 Taxes | Wireline Subscribers | 20 cents per month | Switched access lines |
| Wireless Subscribers | 20 cents per month | Radio access lines | |
| County E911 Taxes | Wireline Subscribers | 50 cents per month | Switched access lines |
| Wireless Subscribers | 50 cents per month | Radio access lines |
Calculating the Tax on Switched Access Lines
A switched access line is "the telephone service line which connects the subscriber's main telephone(s) or equivalent main telephone(s) to the local exchange company's switching office" (Revised Code of Washington 82.14B.020).
Telecommunications
companies use various types of technology to provide switched access
line service. To calculate the E911 tax on different technologies,
apply the tax to each voice grade channel regardless if the channel
is used for voice or data transmission. The following table outlines
the application of the tax to different technologies.
| Type of Service | Tax Applies |
| Residential | per line |
| Business | per line |
| PBX | per trunk |
| Centrex (restricted) | per Network Access Register (NAR) |
| Centrex (nonrestricted) | per station line |
| Digital Switched Service | per trunk |
| Integrated Services Digital Network | per B channel |
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