A television broadcast station was not engaged in broadcasting when it entered into retransmission consent agreements with multichannel video programming distributors (MVPDs) and therefore did not qualify for Washington's preferential business and occupation (B&O) tax rate for television broadcasting. Under the retransmission consent agreements, the MVPDs place selected advertisements into the transmission but may not alter the network-provided programming or local programming provided by the taxpayer. Here, the taxpayer's conveyance to the MVPDs is not the "dissemination of communications intended to be received by the public." It is made available at the discretion of the MVPDs to their own customers on a one-to-one basis. As the taxpayer was not acting as a television broadcaster when it conveyed the transmission to the MVPDs, it does not qualify for the preferential rate, on the transmission, or on income from its locally-produced content. Determination No. 22-0105, Washington Department of Revenue, June 20, 2025