Associations Sound Alarm over Washington State's Tax on Live Programs

A new policy in Washington is creating new compliance challenges for associations by extending retail sales tax to many live presentations, including lectures, seminars, workshops and courses delivered both in-person and virtually.

Since Oct. 1, 2025, taxability has been determined by where the attendee is located – not where the organization or presenter is based. That means even virtual programs hosted outside Washington may trigger a tax obligation if participants join from within the state. Associations hosting events in Washington may also face new point-of-sale tax requirements.

American Society of Association Executives (ASAE) members have raised significant concerns about the operational complexity and financial implications of this policy, particularly for virtual education programs that draw nationwide audiences.

However, there may be progress ahead. A technical corrections bill moving through the Washington legislature includes a nonprofit exemption for live presentations, a fix strongly supported by many organizations, including OSAP and ASAE. The measure has advanced out of committee, though differences remain between House and Senate approaches as the legislative session heads toward a mid-March conclusion.

How you can help: If your organization could be affected, consider contacting Washington lawmakers to share your perspective. Please select this link to read ASAE’s letter. For questions or to request legislator contact information, contact ASAE Senior Director of Public Policy Kyle Hayes. 

This article was provided to OSAP by ASAE's Power of Associations and Inroads.