The tax imposed by RCW
82.12.020 does not apply in respect to the use of:
(1) Printed newspapers as defined in RCW
82.08.0253; and
(2) Newspapers transferred electronically, provided that the electronic version of a printed newspaper:
(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.