LegalFix
Sign In

82.08.0253 Exemptions—Sale and distribution of newspapers.

WA Rev Code § 82.08.0253 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

RCW 82.08.0253 Exemptions—Sale and distribution of newspapers.

(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 § 506; 1980 c 37 § 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.

Previous Section
82.08.02525 Exemptions—Sale of copied public records by state and local agencies.
Next Section
82.08.02535 Exemptions—Sales and distribution of magazines or periodicals by subscription for fund-raising.