Washington Legislature Passes Nonprofit Exemption from Sales Tax on Live Presentations

The Ohio Society of Association Professionals (OSAP) learned yesterday that the Washington State Legislature has passed a nonprofit exemption from the state’s retail sales tax on live presentations. The exemption is included in Washington S.B. 6346 and goes into effect July 1, 2026.

Thank you to our members and those in the American Society of Association Executives (ASAE), who contacted Washington state legislators to highlight the importance of association events. Your voices made a difference. 

What Happened: 

In October 2025, Washington state expanded its retail sales tax to cover most live presentations, including conferences, lectures, workshops, and courses delivered in person or virtually. 

Many organizations, including Associations West and ASAE, raised significant concerns about this policy. ASAE sent a letter to Washington State legislative leaders urging them to pass the nonprofit exemption. ASAE also encouraged members to send their own letters, which many state, national and regional organizations did.

The nonprofit exemption was included in the final version of S.B. 6346 that passed both chambers of the Washington State Legislature and was signed by Washington Gov. Bob Ferguson on March 30, 2026. The nonprofit exemption takes effect on July 1, 2026. Contracts entered into prior to October 1, 2025 are exempt from the new retail sales tax through June 30, 2026. 

The broader legislation may be subject to potential lawsuits or challenges that could influence implementation of S.B. 6346. However, there is language in the law that would protect the retail sales tax exemption for live presentations given by nonprofit organizations from being impacted by such lawsuits. We will continue to monitor these developments.

Visit Seattle has shared the latest information on changes to the live presentations tax here. 

Why This Matters: 

As nonprofit organizations, associations reinvest any revenues raised from live events directly back into their missions. A sales tax on live presentations diverts revenue away from the education, workforce development and community service activities associations lead on. Associations rely on live presentations and events to deliver professional development, continuing education, and peer-to-peer knowledge exchange that members cannot get elsewhere. 

The nonprofit exemption ensures that associations can continue to invest in their members and the communities they serve without the added burden of a sales tax on their core educational activities.

If you have any questions, OSAP encourages you to reach out to ASAE Director of Public Policy Kyle Hayes via email.