Washington § 35.21.715 - Taxes on network telephone services.

Full text of Washington Revised Code of Washington § 35.21.715 — Taxes on network telephone services., with citation guidance and answers to common questions.

§ 35.21.715. Taxes on network telephone services.

Notwithstanding RCW 35.21.714 or 35A.82.060, any city or town which imposes a tax upon business activities measured by gross receipts or gross income from sales, may impose such tax on that portion of network telephone service, as defined in RCW 82.16.010, which represents charges to another telecommunications company, as defined in RCW 80.04.010, for connecting fees, switching charges, or carrier access charges relating to intrastate toll services, or charges for network telephone service that is purchased for the purpose of resale. Such tax shall be levied at the same rate as is applicable to other competitive telephone service as defined in RCW 82.04.065.
[ 2007 c 6 s 1019; 1989 c 103 s 2; 1986 c 70 s 2.]

Notes

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 82.14.390.
Severability—1989 c 103: See note following RCW 35.21.714.
Effective date—1986 c 70 ss 1, 2, 4, and 5: See note following RCW 35.21.714.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 35.21.715

What does Revised Code of Washington § 35.21.715 cover?

Section 35.21.715 ("Taxes on network telephone services.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 35.21.715?

A common citation format is "Revised Code of Washington § 35.21.715" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 35.21.715 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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