82.12.0345 - Exemptions -- Use of newspapers. - Washington Statutes

Exemptions — 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 § 618; 1994 c 124 § 11.]

Notes: Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.