S-0871.1          _______________________________________________

                                 SENATE BILL 5596

                  _______________________________________________

State of Washington              52nd Legislature             1991 Regular Session

By Senator Sellar.

Read first time February 11, 1991.  Referred to Committee on Ways & Means.Modifying the sales tax exemption for sale and distribution of newspapers.

     AN ACT Relating to the definition of newspaper for purposes of sales tax exemption; and amending RCW 82.08.0253.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

     Sec. 1.  RCW 82.08.0253 and 1980 c 37 s 21 are each amended to read as follows:

     The tax levied by RCW 82.08.020 shall not apply to the distribution and newsstand sale of newspapers.

For purposes of this section "newspaper" means a publication of general circulation bearing a title, issued regularly at stated intervals of at least once every month, and formed of printed paper sheets without substantial binding.