RCW 82.08.0253Exemptions—Sale and distribution of newspapers.(1) The tax levied by RCW 82.08.020 does not apply to:(a) The distribution and newsstand sale of printed newspapers; and(b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper:(i) Shares content with the printed newspaper; and(ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.(2) For purposes of this section, 'printed newspaper' means a publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper.[ 2009 c 535 s 506; 1980 c 37 s 21. Formerly RCW 82.08.030(3).]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.
Washington Legal Code