Wash. Rev. Code § 82.12.0345

Current through 2024

Section 82.12.0345 - 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.

RCW 82.12.0345

2009 c 535 § 618; 1994 c 124 § 11.

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