Communications

Select the appropriate category below:

• Answering Service
• Cellular Telephone Service
• Paging Service
• Telecommunication Services for Internet Providers
• Telephone Service

References
Special Notice - Paging Services Subject to Retail Sales Tax
Special Notice - Sales Tax Exemption Telecommunication Services for Internet Service Providers
Special Notice - New State Enhanced 911 Tax on Cellular Telephone Service
Special Notice - Addresses-based Database Now Available for Local Tax Coding for Mobile Telecommunication Services
Special Notice - Place of Sale for Telephone Services
Special Notice - Telephone program Excise Tax Rates for Fiscal Year 2010
Special Notice - Telephone Answering Service - Services or Retail Sales

RCW 82.32.520 - Sourcing of calls
RCW 82.04.215 - "Computer", "computer software", "custom software", "customization of prewritten computer software", "master copies", "pre-written computer software", "retained rights"
RCW 82.08.0289 - Exemptions -- Telephone, telecommunications, and ancillary services.

WAC 458-20-270 - Telephone program excise tax rates
WAC 458-20-245 - Telephone business, telephone service