RCW 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. [ 2009 c 535 s 618 ; 1994 c 124 s 11 .] Notes: Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .