RCW 82.08.0289
Exemptions -- Certain network telephone service. (Effective until July 1, 2008; contingency, see note following RCW 82.04.530.)

(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.]

NOTES:

     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
Exemptions -- Telephone, telecommunications, and ancillary services. (Effective July 1, 2008; contingency, see note following RCW 82.04.530.)

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

     (a) Local service;

     (b) Coin-operated telephone service; and

     (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) "Local service" means ancillary services and telecommunications service, as those terms are defined in RCW 82.04.065, other than toll service, provided to 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.

     (c) "Coin-operated telephone service" means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.

[2007 c 6 § 1006; 2007 c 6 § 1005; 2002 c 67 § 6; 1983 2nd ex.s. c 3 § 30.]

NOTES:

     Reviser's note: This section was amended by 2007 c 6 § 1005 and by 2007 c 6 § 1006, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).

     Contingent effective date -- 2007 c 6 §§ 1003, 1006, 1014, and 1018: See note following RCW 82.04.065.

     Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.

     Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.

     Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See note and Reviser's note following RCW 82.04.530.

     Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.