RCW 82.04.214
"Newspaper."
(1) "Newspaper" means:
(a) 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; and
(b) An electronic version of a printed newspaper that:
(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, "supplement" means a printed publication, including a magazine or advertising section, that is:
(a) Labeled and identified as part of the printed newspaper; and
(b) Circulated or distributed:
(i) As an insert or attachment to the printed newspaper; or
(ii) Separate and apart from the printed newspaper so long as the distribution is within the general circulation area of the newspaper.
[ 2012 2nd sp.s. c 6 § 601; 2008 c 273 § 1; 1994 c 22 § 1; 1993 sp.s. c 25 § 304.]
NOTES:
Reviser's note: The effective date of section 603, chapter 6, Laws of 2015 3rd sp.s., that amended section 704, chapter 6, Laws of 2012 2nd sp.s. and removed the expiration date of section 601, chapter 6, Laws of 2012 2nd sp.s., takes effect September 1, 2015. See also effective date note following RCW 82.04.4266 for chapter 6, Laws of 2015 3rd sp.s.
Findings—Intent—Tax preference performance statement: See note following RCW 82.04.260 for section 602, chapter 6, Laws of 2015 3rd sp.s.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW 82.04.29005.
Effective date—2008 c 273: "This act takes effect July 1, 2008." [ 2008 c 273 § 2.]
Retroactive application—1994 c 22: "This act shall apply retroactively to July 1, 1993." [ 1994 c 22 § 2.]
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Structure Revised Code of Washington
Chapter 82.04 - Business and Occupation Tax.
82.04.020 - "Tax year," "taxable year."
82.04.030 - "Person," "company."
82.04.035 - "Plantation Christmas trees."
82.04.050 - "Sale at retail," "retail sale."
82.04.051 - "Services rendered in respect to"—Taxation of hybrid or subsequent agreements.
82.04.060 - "Sale at wholesale," "wholesale sale."
82.04.065 - Telephone, telecommunications, and ancillary services—Definitions.
82.04.066 - "Engaging within this state," "engaging within the state."
82.04.067 - Substantial nexus—Engaging in business.
82.04.070 - "Gross proceeds of sales."
82.04.080 - "Gross income of the business."
82.04.090 - "Value proceeding or accruing."
82.04.130 - "Commercial or industrial use."
82.04.150 - "Engaging in business."
82.04.192 - Digital products definitions.
82.04.200 - "In this state," "within this state."
82.04.212 - "Retail store or outlet."
82.04.213 - "Agricultural product," "farmer," "cannabis."
82.04.216 - Exclusion of steam, electricity, or electrical energy from definition of certain terms.
82.04.217 - "Direct service industrial customer," "aluminum smelter."
82.04.220 - Business and occupation tax imposed.
82.04.230 - Tax upon extractors.
82.04.240 - Tax on manufacturers.
82.04.2403 - Manufacturer tax not applicable to cleaning fish.
82.04.2404 - Manufacturers—Processors for hire—Semiconductor materials.
82.04.255 - Tax on real estate brokers.
82.04.257 - Tax on digital products and services.
82.04.258 - Digital products—Apportionable income.
82.04.2602 - Tax on commercial airplane activities—Conditions for rate reduction.
82.04.261 - Surcharge on timber and wood product manufacturers, extractors, and wholesalers.
82.04.270 - Tax on wholesalers.
82.04.272 - Tax on warehousing and reselling prescription drugs.
82.04.285 - Tax on contests of chance.
82.04.286 - Tax on horse races.
82.04.290 - Tax on service and other activities.
82.04.29002 - Additional tax on certain business and service activities.
82.04.29004 - Additional tax on financial institutions.
82.04.29005 - Tax on loan interest—2012 2nd sp.s. c 6.
82.04.2905 - Tax on providing day care.
82.04.2906 - Tax on certain chemical dependency services.
82.04.2907 - Tax on royalties.
82.04.2908 - Tax on provision of room and domiciliary care to assisted living facility residents.
82.04.2909 - Tax on aluminum smelters.
82.04.293 - International investment management services—Definitions.
82.04.294 - Tax on manufacturers or wholesalers of solar energy systems.
82.04.297 - Internet access—Definitions.
82.04.298 - Tax on qualified grocery distribution cooperatives.
82.04.299 - Workforce education investment surcharge.
82.04.301 - Exemptions—Certain hospitals.
82.04.310 - Exemptions—Public utilities—Electrical energy—Natural or manufactured gas.
82.04.311 - Exemptions—Tobacco settlement authority.
82.04.315 - Exemptions—International banking facilities.
82.04.317 - Exemptions—Motor vehicle sales by manufacturers at wholesale auctions to dealers.
82.04.320 - Exemptions—Insurance business.
82.04.321 - Exemptions—Qualified health plan patients.
82.04.323 - Exemption—Washington health benefit exchange.
82.04.324 - Exemptions—Qualifying blood, tissue, or blood and tissue banks.
82.04.326 - Exemptions—Qualified organ procurement organizations.
82.04.327 - Exemptions—Adult family homes.
82.04.330 - Exemptions—Sales of agricultural products.
82.04.333 - Exemptions—Small harvesters.
82.04.334 - Exemptions—Standing timber.
82.04.335 - Exemptions—Agricultural fairs.
82.04.338 - Exemptions—Hop commodity commission or hop commodity board business.
82.04.339 - Exemptions—Day care provided by churches.
82.04.3395 - Exemptions—Child care resource and referral services by nonprofit organizations.
82.04.340 - Exemptions—Boxing, sparring, or wrestling matches.
82.04.350 - Exemptions—Racing.
82.04.355 - Exemptions—Ride sharing.
82.04.360 - Exemptions—Employees—Independent contractors—Booth renters.
82.04.363 - Exemptions—Camp or conference center—Items sold or furnished by nonprofit organization.
82.04.3651 - Exemptions—Amounts received by nonprofit organizations for fund-raising activities.
82.04.368 - Exemptions—Nonprofit organizations—Credit and debt services.
82.04.370 - Exemptions—Certain fraternal and beneficiary organizations.
82.04.380 - Exemptions—Certain corporations furnishing aid and relief.
82.04.385 - Exemptions—Operation of sheltered workshops.
82.04.390 - Exemptions—Amounts derived from sale of real estate.
82.04.392 - Exemptions—Mortgage brokers' third-party provider services trust accounts.
82.04.399 - Exemptions—Sales of academic transcripts.
82.04.405 - Exemptions—Credit unions.
82.04.408 - Exemptions—Housing finance commission.
82.04.410 - Exemptions—Hatching eggs and poultry.
82.04.416 - Exemptions—Operation of state route No. 16.
82.04.419 - Exemptions—County, city, town, school district, or fire district activity.
82.04.4201 - Exemptions—Sales/leasebacks by regional transit authorities.
82.04.421 - Exemptions—Out-of-state membership sales in discount programs.
82.04.422 - Exemptions—Wholesale sales of motor vehicles.
82.04.425 - Exemptions—Accommodation sales.
82.04.4251 - Exemptions—Convention and tourism promotion.
82.04.426 - Exemptions—Semiconductor microchips.
82.04.4261 - Exemptions—Federal small business innovation research program.
82.04.4262 - Exemptions—Federal small business technology transfer program.
82.04.4263 - Exemptions—Income received by the life sciences discovery fund authority.
82.04.4264 - Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.
82.04.4265 - Exemptions—Comprehensive cancer centers.
82.04.4266 - Exemptions—Fruit and vegetable businesses.
82.04.4267 - Exemptions—Operation of parking/business improvement areas.
82.04.4268 - Exemptions—Dairy product businesses.
82.04.4269 - Exemptions—Seafood product businesses.
82.04.427 - Exemptions and credits—Pollution control facilities.
82.04.4271 - Deductions—Membership fees and certain service fees by nonprofit youth organization.
82.04.4272 - Deductions—Direct mail delivery charges.
82.04.4274 - Deductions—Nonprofit management companies—Personnel performing on-site functions.
82.04.4275 - Deductions—Child welfare services.
82.04.4281 - Deductions—Investments, dividends, interest on loans.
82.04.4282 - Deductions—Fees, dues, charges.
82.04.4283 - Deductions—Cash discount taken by purchaser.
82.04.4284 - Deductions—Bad debts.
82.04.4285 - Deductions—Motor vehicle fuel and special fuel taxes.
82.04.4286 - Deductions—Nontaxable business.
82.04.4290 - Deductions—Mental health services or substance use disorder treatment services.
82.04.4292 - Deductions—Interest on investments or loans secured by mortgages or deeds of trust.
82.04.4295 - Deductions—Manufacturing activities completed outside the United States.
82.04.4296 - Deductions—Reimbursement for accommodation expenditures by funeral homes.
82.04.432 - Deductions—Municipal sewer service fees or charges.
82.04.4327 - Deductions—Artistic and cultural organizations.
82.04.4328 - "Artistic or cultural organization" defined.
82.04.4331 - Deductions—Insurance claims for state health care coverage.
82.04.4332 - Deductions—Tuition fees of foreign degree-granting institutions.
82.04.4337 - Deductions—Certain amounts received by assisted living facilities.
82.04.4339 - Deductions—Salmon recovery grants.
82.04.43391 - Deductions—Commercial aircraft loan interest and fees.
82.04.43392 - Deductions—Qualified dispute resolution centers.
82.04.43393 - Deductions—Paymaster services.
82.04.43395 - Deductions—Accountable community of health.
82.04.43396 - Deductions—Scan-down allowances.
82.04.434 - Credit—Public safety standards and testing.
82.04.440 - Credit—Persons taxable on multiple activities.
82.04.4451 - Credit against tax due—Maximum credit—Table.
82.04.4461 - Credit—Preproduction development expenditures.
82.04.448 - Credit—Manufacturing semiconductor materials.
82.04.4481 - Credit—Property taxes paid by aluminum smelter.
82.04.4482 - Credit—Sales of electricity or gas to an aluminum smelter.
82.04.4486 - Credit—Syrup taxes paid by buyer.
82.04.4489 - Credit—Motion picture competitiveness program.
82.04.449 - Credit—Washington customized employment training program—Report to the legislature.
82.04.4496 - Credit—Clean alternative fuel commercial vehicles.
82.04.4497 - Credit—Sale or exchange of long-term capital assets.
82.04.4498 - Credit—Businesses that hire veterans.
82.04.4499 - Credit—Equitable access to credit program.
82.04.450 - Value of products, how determined.
82.04.460 - Apportionable income—Taxable in Washington and another state.
82.04.462 - Apportionable income.
82.04.470 - Wholesale sale—Reseller permit—Exemption certificates—Burden of proof—Tax liability.
82.04.480 - Sales in own name—Sales as agent.
82.04.500 - Tax part of operating overhead.
82.04.510 - General administrative provisions invoked.
82.04.520 - Administrative provisions for motor vehicle sales by courtesy dealers.
82.04.530 - Telecommunications service providers—Calculation of gross proceeds.
82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider.
82.04.540 - Professional employer organizations—Taxable under RCW 82.04.290(2)—Deduction.
82.04.545 - Exemptions—Sales of electricity or gas to silicon smelters.
82.04.601 - Exemptions—Affixing stamp services for cigarette sales.
82.04.610 - Exemptions—Import or export commerce.
82.04.615 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.04.620 - Exemptions—Certain prescription drugs.
82.04.627 - Exemptions—Commercial airplane parts.
82.04.628 - Exemptions—Commercial fertilizer, agricultural crop protection products, and seed.
82.04.635 - Exemptions—Nonprofits providing legal services to low-income persons.
82.04.640 - Exemptions—Washington vaccine association—Certain assessments received.
82.04.645 - Exemptions—Financial institutions—Amounts received from certain affiliated persons.
82.04.650 - Exemptions—Investment conduits and securitization entities.
82.04.655 - Exemptions—Joint municipal utility services authorities.
82.04.660 - Exemptions—Environmental handling charges—Mercury-containing lights.
82.04.750 - Exemptions—Restaurant employee meals.
82.04.756 - Exemptions—Cannabis cooperatives.
82.04.758 - Exceptions—Services for farms.
82.04.760 - Tax preferences—Expiration dates.
82.04.767 - Exemptions—Qualifying grants—National emergency or state of emergency.
82.04.770 - Deduction of amounts derived from charge collected pursuant to chapter 70A.530 RCW.
82.04.775 - Application of chapter—Amounts received under chapter 70A.535 RCW.