BILL REQ. #:  H-4084.1 

Read first time 01/26/10.   Referred to Committee on Finance.

     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 2008 c 273 s 1 are each amended to read as follows:
     (1)(((a) Until June 30, 2011,)) "Newspaper" means:
     (((i))) (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
     (((ii))) (b) An electronic version of a printed newspaper that:
     (((A))) (i) Shares content with the printed newspaper; and
     (((B))) (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.
     (((b))) (2) For purposes of this section, "supplement" means a printed publication, including a magazine or advertising section, that is:
     (((i))) (a) Labeled and identified as part of the printed newspaper; and
     (((ii))) (b) Circulated or distributed:
     (((A))) (i) As an insert or attachment to the printed newspaper; or
     (((B))) (ii) Separate and apart from the printed newspaper so long as the distribution is within the general circulation area of the newspaper.
     (((2) Beginning July 1, 2011, "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 as defined in subsection (1)(b) of this section.))