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Washington Revised Code Title 82. Excise Taxes § 82.08.0253. Exemptions--Sale and distribution of newspapers

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.08.0253. Exemptions--Sale and distribution of newspapers - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-08-0253/

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