Tax insight

Washington provides guidance on live presentations under ESSB 5814

Insight
5 minute read
October 09, 2025

What happened?

The Washington Department of Revenue issued interim guidance on September 12, 2025, regarding the application of retail sales tax and business and occupation (retailing B&O) tax to live presentations beginning October 1, 2025.

Why is it relevant?

Effective October 1, 2025, ESSB 5814 expands the “retail sale” definition to include various services, including live presentations, which are now subject to the retailing B&O tax and retail sales tax as of the effective date.

For more information, see PwC’s Insight.

Actions to consider

Companies who “inform, explain, persuade, or educate” for a fee should carefully review their service offerings to determine whether they will be taxable beginning October 1, 2025. Those making purchases of “seminars, lectures, workshops, courses, or any similar events,” should review their vendor invoices to determine if sales tax was collected by the vendor. To the extent sales tax is not collected, purchasers will be obligated to pay use tax on their use within Washington.