The Governor has issued a proclamation regarding 2024 wildfires. Learn more about disaster relief.
The Governor has issued a proclamation regarding 2024 wildfires. Learn more about disaster relief.
The Washington State legislature adopted the Mobile Telecommunication Sourcing Act (the Act), chapter 67, laws of 2002. The Act implements federal legislation that establishes uniform rules for determining the place of sale of mobile telecommunication services (wireless telephone service).
The Act provides that sales of mobile telecommunications services will be deemed to have occurred at the place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through. The Act defines "primary place of use" as follows:
Residential customers: the residential street address within the licensed service area of the home service provider.
Business customers: the primary street address of the business customer within the licensed service area of the home service provider.
The home service provider is the carrier or reseller with whom the customer contracts for the mobile telecommunications service.
The Department of Revenue is providing this electronic database with the taxing jurisdiction codes for the State of Washington's sales and use taxes using the approved format as required under the Act. The database is for the current time period and will be updated on a quarterly basis. The download files are in ZIP format archives.
GIS Disclaimer:
Note: Mobile telecommunications service providers using the database are held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission from the database. If you have suggestions, comments or questions about the Mobile Telecommunications Sourcing Act electronic database, please contact our GIS team or call us at 360-705-6705.