TRACFONE WIRELESS v. Dept. of Revenue

242 P.3d 810 (2010)

TRACFONE WIRELESS, INC., Appellant,

v.

WASHINGTON DEPARTMENT OF REVENUE, Respondent.

No. 82741-9.

Supreme Court of Washington, En Banc.

Argued November 10, 2010.

Decided October 28, 2010.

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…