SB5458 exempts certain newspaper and digital content publishers from sales tax.

SB5458 amends Washington's sales tax law to exempt amounts received for printing and publishing newspapers and eligible digital content. Eligible digital content must be published at least once a month, feature written content, and be available exclusively in electronic format. The exemption applies to those primarily engaged in these activities unless they were previously engaged in by an affiliated person and were not the affiliated person's primary business. Exemptions require annual tax performance reports, and failure to comply results in taxes owed plus interest.

SB5458 exempts certain newspaper and digital content publishers from sales tax.

SB5458 amends Washington's sales tax law to exempt amounts received for printing and publishing newspapers and eligible digital content. Eligible digital content must be published at least once a month, feature written content, and be available exclusively in electronic format. The exemption applies to those primarily engaged in these activities unless they were previously engaged in by an affiliated person and were not the affiliated person's primary business. Exemptions require annual tax performance reports, and failure to comply results in taxes owed plus interest.