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.
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