TRACFONE WIRELESS v. DEPT. OF REVENUE

No. 82741-9.

242 P.3d 810 (2010)

TRACFONE WIRELESS, INC., Appellant, v. WASHINGTON DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided October 28, 2010.


Attorney(s) appearing for the Case

Scott M. Edwards , Lane Powell P.C., Seattle, WA, for Appellant.

David M. Hankins , Brett S. Durbin , Office of the Attorney General, Olympia, WA, for Respondent.

Stephen Alan Smith , K & L Gates, L.L.P., Seattle, WA, amicus counsel for T-Mobile USA, Inc.


MADSEN, C.J.

¶ 1 At issue is whether the state enhanced 911 excise tax (state E-911 excise tax) used to fund emergency communications systems in Washington State must be paid on prepaid wireless cellular telephone (cell phone) service. TracFone Wireless, Inc. (TracFone) filed this tax refund suit contesting the Washington State Department of Revenue's (Department) determination that the E-911 tax must be paid on its wireless cell phone service. We conclude that...

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