2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.0345 Exemptions—Use of newspapers.
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) Printed newspapers as defined in RCW 82.08.0253; and
(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:
(a) Shares content with the printed newspaper; and
(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 § 618; 1994 c 124 § 11.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
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