BILL REQ. #:  S-3645.2 

Read first time 01/25/10.   Referred to Committee on Ways & Means.

     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)) 2015, "newspaper" means:
     (i) 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) An electronic version of a printed newspaper that:
     (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.
     (b) For purposes of this section, "supplement" means a printed publication, including a magazine or advertising section, that is:
     (i) Labeled and identified as part of the printed newspaper; and
     (ii) Circulated or distributed:
     (A) As an insert or attachment to the printed newspaper; or
     (B) 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)) 2015, "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.

NEW SECTION.  Sec. 2   If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.