Exemptions—Use of newspapers.

1. Law
2. Revised Code of Washington
3. Excise Taxes
4. Use Tax.
5. 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.

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