Washington Issues Interim Guidance on Taxation of Live Presentations Effective October 1, 2025

• Starting October 1, 2025, live presentations sold to consumers in Washington are considered retail sales, subject to retailing B&O tax and retail sales tax.
• Taxable live presentations include real-time lectures, seminars, workshops, or similar events with interactive exchange for a fee, but exclude one-on-one instruction, most entertainment events, pre-recorded content, and accredited K–12/higher education.
• Sourcing rules: in-person events source to the event location; remote events source to each attendee’s location if known, otherwise to addresses in seller’s records or billing address.
• Resale purchases are allowed in limited subcontracting cases; multiple points of use exemption applies only if the presentation qualifies as a digital automated service and not to bundled transactions unless specific conditions are met.
• Nonprofits and most government purchases are taxed like other businesses, with limited deductions; certain affiliated group sales may be excluded from retail sale treatment if statutory requirements are met.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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