BILL REQ. #:  H-5613.1 

READ FIRST TIME 02/12/08.   

     AN ACT Relating to the business and occupation taxation of newspaper-labeled supplements; and amending RCW 82.04.214.

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

Sec. 1   RCW 82.04.214 and 1994 c 22 s 1 are each amended to read as follows:
     (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.