Interim guidance statement regarding changes made by ESSB 5814 for live presentations

September 12, 2025

Purpose

Starting October 1, 2025, Engrossed Substitute Senate Bill 5814, Laws of 2025, Chapter 422 (ESSB 5814) makes live presentations a “retail sale” subject to Washington’s retailing business and occupation (B&O) tax and retail sales tax when sold to a consumer. The purpose of this interim guidance statement is to provide guidance that taxpayers can rely on while the Department of Revenue (department) creates permanent guidance

Background and relevant law

Under ESSB 5814, the sale of live presentations is a retail sale.[1] This means live presentations will be subject to retailing B&O tax and retail sales tax if sold to a consumer.[2]

ESSB 5814 defines “Live presentations” including, but not limited to, lectures, seminars, workshops, or courses where participants attend either in person or via internet or telecommunications equipment that allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time.

Live presentations include, but are not limited to, the following types of activities:

• Courses, classes, seminars, workshops, or other programs for personal or professional enrichment such as art, music, choir, pottery, business and marketing, cooking, and CPR classes or lessons. 
• In-person and online instructional classes, lessons, workshops, seminars, or other programs that are provided in real time.