RCW 82.12.0345Exemptions—Use of newspapers.The tax imposed by RCW 82.12.020 does not apply in respect to the use of:(1) Printed newspapers as defined in RCW 82.08.0253; and(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:(a) Shares content with the printed newspaper; and(b) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.[ 2009 c 535 s 618; 1994 c 124 s 11.]NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Washington Legal Code