General Tax Administration
Collection
RCW 82.14B states that the state and local E911 taxes "shall be collected from the user by the local exchange companies providing the switched access line." For wireless telecommunications, "the radio communications service company providing the radio access line to the end user" is responsible to collect and remit the appropriate taxes. The definitions in RCW 80.40.01 for a "local exchange company" and a "radio communications service company" include resellers. It is the responsibility of telecommunications companies to use their own computer software to generate bills with the correct amount of E911 tax included.
Chapter 82.14B RCW imposes the tax on a "per month" basis. The taxes should not be prorated when a customer starts or ends service during the month. The full E911 tax should be collected for partial months of service.
Remittance
Taxpayers are now required to report and remit their state E911 tax on their Combined Excise Tax Return on the due dates associated with the return. The E911 tax will be reported on page two of the Combined Excise Tax Return under Section VI, Other Taxes. Because no law requires the E911 tax to be filed monthly, the telecommunications carrier may qualify to report its Combined Excise Tax Return on a quarterly or annual reporting frequency. The Department of Revenue uses the following general guidelines when determining reporting frequencies:
If
annual estimated
tax liability is |
Reporting
Frequency |
| Over $4800 per year | Monthly return |
| Between $1050 and $4800 per year | Quarterly return |
| Less than $1050 per year | Annual return |
Deadlines for remitting the state E911 taxes to the Department of Revenue are the same as the deadlines for remitting sales taxes, B&O taxes, and other excise taxes. The due date for the monthly Combined Excise Tax Return is the 25th of the month.
If the due date falls on a weekend or legal holiday, the due date for the turn is extended to the next business day. If the telecommunications carrier feels that it may qualify for a frequency change, call (360) 902-7164.
State Tax Remittance
When remitting the state portion of the E911 tax, the telecommunications carrier must complete and file the Combined Excise Tax Return. Mail the return to the following address: State of Washington, Department of Revenue, P.O. Box 34051, Seattle, WA 98124-1051. You may pay by check or use Electronic Funds Transfer. The State E911 tax may be remitted electronically to the Washington State Department of Revenue. For information on electronic remittance, call (360) 902-7164.
County E911 Tax Remittance
There is not a standard tax form for remittance of the E911 tax. Some counties provide their own remittance form. Prior to filing, you may check with the County Treasurer's Office to determine if that county has its own remittance form for use.
When remitting the county portion of the E911 tax, the telecommunications carrier must include the check and an attachment with the following information:
- Company name
- Contact person name and phone number
- Period of the collection
- Total amount remitted
- Number of taxable lines included in the remittance
The county tax must be remitted to the county in which it was collected. In most counties, the County E911 tax is remitted to the County Treasurer. The exceptions are King, Pierce and Thurston Counties (see county address list).
When tax remittances fluctuate due to computer billing problems, the telecommunications companies still owe the tax revenue to the county and state. If a telecommunications company changes its billing cycle, it should notify the county and state tax jurisdictions of the upcoming fluctuations. This allows the state and county to plan accordingly for possible financial impact.
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