Washington § 82.12.0345 Exemptions—Use of newspapers.

Washington Statutes

§ 82.12.0345 — Exemptions—Use of newspapers.

Washington § 82.12.0345

Title 82EXCISE TAXES

Ch. 82.12USE TAX

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Bluebook

Wash. Rev. Code § 82.12.0345 (2026).

Text

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. Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .

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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.

Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .