(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.