The Department of Revenue in Washington has extended the taxability for those who distribute articles of tangible personal property promoting the sale of products or services. These items continue to be now subject to use tax on the value of the property. Newspapers are exempt from this rule. The Rule was adopted on an emergency basis because a permanent rule could not be put into place before the previous emergency adoption was set to expire. This is the third time this rule has been adopted on an emergency basis. (RCW 34.05.360{ CR-103} Date of adoption: January 27, 2003)