82.12.034  <<  82.12.0345 >>   82.12.0347

ExemptionsUse 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.


IntentConstruction2009 c 535: See notes following RCW 82.04.192.
Site Contents
Selected content listed in alphabetical order under each group