Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.08. Retail sales tax. |
Section 82.08.0253. Exemptions—Sale and distribution of newspapers.
Latest version.
- (1) The tax levied by RCW 82.08.020 does not apply to:(a) The distribution and newsstand sale of printed newspapers; and(b) The sale of newspapers transferred electronically, provided that the electronic version of a printed newspaper:(i) Shares content with the printed newspaper; and(ii) Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.(2) For purposes of this section, "printed newspaper" means a publication issued regularly at stated intervals at least twice a month and printed on newsprint in tabloid or broadsheet format folded loosely together without stapling, glue, or any other binding of any kind, including any supplement of a printed newspaper.NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.Intent—1980 c 37: See note following RCW 82.04.4281.