Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.12. Use tax. |
Section 82.12.0345. Exemptions—Use of newspapers.
Latest version.
- 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.NOTES:Intent—Construction—2009 c 535: See notes following RCW 82.04.192.