New Washington State Sales Tax on Live Presentations

Washington State has enacted a significant tax change affecting associations. ESSB 5814 (Engrossed Substitute Senate Bill 5814) call for the collection of sales tax on live educational events held in the state.

The Washington Department of Revenue (DOR) has confirmed that as of Oct. 1, 2025, most live presentations will be treated as taxable retail sales. This includes in-person training sessions, workshops and seminars, as well as live online programs where participants can interact in real time. View the interim guidance.

On Jan. 12, 2026, lawmakers introduced Senate Bill 5980, which would provide an exemption for nonprofits. SB 5980 has been referred to the Senate Ways & Means Committee and currently lacks bipartisan sponsorship, with all primary sponsors from the minority party. This creates uncertainty regarding the bill’s likelihood of advancing in the 2026 session. 

The American Society of Association Executives (ASAE) is actively monitoring the development of this legislation and will keep the association community informed as updates emerge. For questions, contact ASAE's public policy department. 

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