TracFone Wireless, Inc. v. Department of Revenue

¶1 —At issue is whether the state enhanced 911 excise tax (E-911) 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 the plain language of the relevant statutes imposes the tax on prepaid wireless cell phone service and accordingly uphold the trial court’s grant of summary…