Printing and publishing – newspapers

For filing periods ending before January 1, 2024, businesses that print and/or publish newspapers are generally taxable under the Publication of Newspapers business and occupation (B&O) tax classification at a preferential rate.

Businesses reporting under the publication of newspapers classification do not have to report under the Wholesaling or Retailing B&O tax classification. Additionally, newspapers are exempt from retail sales tax.

Starting January 1, 2024, businesses primarily engaged in printing or publishing of newspapers or eligible digital content are exempt from B&O tax.

Note: The exemption for printing or publishing of newspapers or eligible digital content does not apply to expenditures . These amounts must be reported based on the activity conducted.

Litter tax

Printers and publishers of newspapers must report Litter tax on the total value of printed newspapers printed or sold (wholesale and retail) in Washington.

Reporting/documentation requirements

Businesses reporting under the Publication of Newspapers B&O tax classification or claiming the exemption for printing or publishing of newspapers or eligible digital content must file an Annual Tax Performance report by May 31st of each year after a year when they claim the preferential rate or the exemption.

Definitions

Eligible digital content means a publication that is all the following:

• Published at regularly stated intervals of at least once per month.
• Features written content, the largest category of which, as determined by word count, contains material that identifies the author or the original source of the material.
• Made available to readers exclusively in an electronic format.

Expenditure includes a payment, contribution, subscription, distribution, loan, advance, deposit, or gift of money or anything of value, and includes a contract, promise, or agreement to make an expenditure, whether or not legally enforceable. "Expenditure" also includes a promise to pay, a payment, or a transfer of anything of value in exchange for goods, services, property, facilities, or anything of value for the purpose of assisting, benefiting, or honoring any public official or candidate, or assisting in furthering or opposing any election campaign. Agreements to make expenditures, contracts, and promises to pay may be reported as estimated obligations until actual payment is made. "Expenditure" shall not include the partial or complete repayment by a candidate or political or incidental committee of the principal of a loan, the receipt of which loan has been properly reported.

Newspaper means both:

• 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.
• An electronic version of a printed newspaper that both:
  • o Shares content with the printed newspaper.
  • o Is prominently identified by the same name as the printed newspaper or otherwise conspicuously indicates that it is a complement to the printed newspaper.

Primarily means more than 50% of the business’s gross worldwide income from all business activities results from printing or publishing newspapers or eligible digital content.

Additional resources

Miscellaneous incentive programs