(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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