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. (1) Printed newspapers as defined in RCW 82.08.0253; and

2. (2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:

   1. (a) Shares content with the printed newspaper; and
   2. (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.