2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.02081 Exemptions—Audio or video programming.
RCW 82.08.02081 Exemptions—Audio or video programming.
(1) Except as provided in subsection (2) of this section, the tax imposed by RCW 82.08.020 does not apply to sales of audio or video programming by a radio or television broadcaster.
(2)(a) Except as provided in (b) of this subsection, the exemption provided in subsection (1) of this section does not apply in respect to programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service.
(b) Notwithstanding (a) of this subsection, the exemption provided in this section applies to the sale of programming described in (a) of this subsection if the seller is subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale.
(3) For purposes of this section, "radio or television broadcaster" includes satellite radio providers, satellite television providers, cable television providers, and providers of subscription internet television.
[2009 c 535 § 502.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
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