Broadcasters

AN ACT Relating to radio and television broadcasting; amending 1
RCW 82.04.280; adding a new section to chapter 82.04 RCW; and 2
creating a new section. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
NEW SECTION. Sec. 1. A new section is added to chapter 82.04 5
RCW to read as follows: 6
(1) Except as provided in subsection (2) of this section, upon 7
every person engaging within this state in the business of radio and 8
television broadcasting, as to such persons the amount of tax on the 9
business is equal to the gross income of the business multiplied by 10
the rate of 0.484 percent. 11
(2) The gross income of a person engaging within this state in 12
the business of radio and television broadcasting does not include 13
revenues from network, national, and regional advertising computed 14
either: 15
(a) As a standard deduction published by the department by rule, 16
based on the national average thereof as reported by the United 17
States census bureau's economic census, to be updated on September 18
30, 2025, and September 30th of every fifth year thereafter; or19
(b) By itemization by the individual broadcasting station, and 20
excluding that portion of revenue represented by the out-of-state 21
S-0272.1
SENATE BILL 5457
State of Washington 69th Legislature 2025 Regular Session
By Senators Frame, Robinson, Cleveland, Liias, Chapman, Conway,
Hasegawa, Lovick, Nobles, Orwall, Saldaña, Salomon, Shewmake,
Slatter, and Valdez
Read first time 01/23/25. Referred to Committee on Ways & Means.
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audience computed as a ratio to the broadcasting station's total 1
audience as measured by the 0.5 millivolt/meter signal strength 2
contour for AM radio, the one millivolt/meter or 60 dBu signal 3
strength contour for FM radio, the 28 dBu signal strength contour for 4
television channels two through six, the 36 dBu signal strength 5
contour for television channels seven through 13, and the 41 dBu 6
signal strength contour for television channels 14 through 69 with 7
delivery by wire, satellite, or any other means, if any.8
(3) For the purposes of this section, "radio and television 9
broadcasting" means delivery of audio, video, and written information 10
by a person operating as a radio or television broadcasting station 11
licensed, regulated, and issued a call sign by the federal 12
communications commission including, but not limited to, delivery by 13
wire, satellite, or any other means. 14
Sec. 2. RCW 82.04.280 and 2019 c 449 s 1 are each amended to 15
read as follows: 16
(1) Upon every person engaging within this state in the business 17
of: (a) Printing materials other than newspapers, and of publishing 18
periodicals or magazines; (b) building, repairing or improving any 19
street, place, road, highway, easement, right-of-way, mass public 20
transportation terminal or parking facility, bridge, tunnel, or 21
trestle which is owned by a municipal corporation or political 22
subdivision of the state or by the United States and which is used or 23
to be used, primarily for foot or vehicular traffic including mass 24
transportation vehicles of any kind and including any readjustment, 25
reconstruction or relocation of the facilities of any public, private 26
or cooperatively owned utility or railroad in the course of such 27
building, repairing or improving, the cost of which readjustment, 28
reconstruction, or relocation, is the responsibility of the public 29
authority whose street, place, road, highway, easement, right-of-way, 30
mass public transportation terminal or parking facility, bridge, 31
tunnel, or trestle is being built, repaired or improved; (c) 32
extracting for hire or processing for hire, except persons taxable as 33
extractors for hire or processors for hire under another section of 34
this chapter; (d) operating a cold storage warehouse or storage 35
warehouse, but not including the rental of cold storage lockers; (e) 36
representing and performing services for fire or casualty insurance 37
companies as an independent resident managing general agent licensed 38
under the provisions of chapter 48.17 RCW; (f) ((radio and television 39
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broadcasting, but excluding revenues from network, national, and 1
regional advertising computed either: (i) As a standard deduction 2
that the department must publish by rule by September 30, 2020, and 3
by September 30th of every fifth year thereafter, based on the 4
national average thereof as reported by the United States census 5
bureau's economic census; or (ii) in lieu thereof by itemization by 6
the individual broadcasting station, and excluding that portion of 7
revenue represented by the out-of-state audience computed as a ratio 8
to the broadcasting station's total audience as measured by the .5 9
millivolt/meter signal strength contour for AM radio, the one 10
millivolt/meter or sixty dBu signal strength contour for FM radio, 11
the twenty-eight dBu signal strength contour for television channels 12
two through six, the thirty-six dBu signal strength contour for 13
television channels seven through thirteen, and the forty-one dBu 14
signal strength contour for television channels fourteen through 15
sixty-nine with delivery by wire, satellite, or any other means, if 16
any; (g))) engaging in activities which bring a person within the 17
definition of consumer contained in RCW 82.04.190(6); as to such 18
persons, the amount of tax on such business is equal to the gross 19
income of the business multiplied by the rate of 0.484 percent.20
(2) For the purposes of this section, the following definitions 21
apply unless the context clearly requires otherwise.22
(a) "Cold storage warehouse" means a storage warehouse used to 23
store fresh and/or frozen perishable fruits or vegetables, meat, 24
seafood, dairy products, or fowl, or any combination thereof, at a 25
desired temperature to maintain the quality of the product for 26
orderly marketing. 27
(b) "Storage warehouse" means a building or structure, or any 28
part thereof, in which goods, wares, or merchandise are received for 29
storage for compensation, except field warehouses, fruit warehouses, 30
fruit packing plants, warehouses licensed under chapter 22.09 RCW, 31
public garages storing automobiles, railroad freight sheds, docks and 32
wharves, and "self-storage" or "mini storage" facilities whereby 33
customers have direct access to individual storage areas by separate 34
entrance. "Storage warehouse" does not include a building or 35
structure, or that part of such building or structure, in which an 36
activity taxable under RCW 82.04.272 is conducted.37
(c) "Periodical or magazine" means a printed publication, other 38
than a newspaper, issued regularly at stated intervals at least once 39
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every three months, including any supplement or special edition of 1
the publication. 2
NEW SECTION. Sec. 3. RCW 82.32.805 and 82.32.808 do not apply 3
to this act.4
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