RCW 82.08.0253
162 words·~1 min read·
/wa/title-82/chapter-82-08/82-08-0253·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
[ 2009 c 535 s 506 ; 1980 c 37 s 21 . Formerly RCW 82.08.030 (3).]
Notes:
Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .
Intent — 1980 c 37: See note following RCW 82.04.4281 .