2005 Washington Revised Code RCW 82.08.0289: Exemptions — Certain network telephone service. (Contingent expiration date.)

(1) The tax levied by RCW 82.08.020 shall not apply to sales of:

     (a) Network telephone service, other than toll service, to residential customers;

     (b) Network telephone service which is paid for by inserting coins in coin-operated telephones;

     (c) Mobile telecommunications services, including any toll service, provided to a customer whose place of primary use is outside this state.

     (2) The definitions in RCW 82.04.065, as well as the definitions in this subsection, apply to this section.

     (a) "Residential customer" means an individual subscribing to a residential class of telephone service.

     (b) "Toll service" does not include customer access line charges for access to a toll calling network.

[2002 c 67 § 6; 1983 2nd ex.s. c 3 § 30.]

Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See notes following RCW 82.04.530.      Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255. RCW 82.08.0289 (1) The tax levied by RCW 82.08.020 shall not apply to sales of:      (a) Network telephone service, other than toll service, to residential customers.      (b) Network telephone service which is paid for by inserting coins in coin-operated telephones.      (2) As used in this section:      (a) "Network telephone service" has the meaning given in RCW 82.04.065.      (b) "Residential customer" means an individual subscribing to a residential class of telephone service.      (c) "Toll service" does not include customer access line charges for access to a toll calling network. [1983 2nd ex.s. c 3 § 30.] Notes: 82.04.255.