As of October 1, 2025, live presentations are subject to the full Washington state and local retail sales tax, with the specific rate in King County varying by location, potentially up to 10.35% or higher in cities like Seattle. The exact sales tax rate depends on where the presentation is delivered or, for online events, the customer’s billing address.
Tax Details
- Tax Applicability: The new law (ESSB 5814) mandates that charges for “live presentations” are considered retail sales and are subject to retail sales tax and retailing Business and Occupation (B&O) tax.
- Definition: “Live presentations” include lectures, seminars, workshops, or courses where participants and the presenter can interact in real-time, whether in person or online.
- Exemptions:
- Non-instructional events such as readings, performances, and fundraising galas are generally not subject to this new tax.
- K-12 and higher education programs that are part of an institution’s accreditation are also exempt.
- Free programs are not subject to sales tax.
- King County Rates: The state sales tax is 6.5%, and local rates are added on top of that.
- The minimum combined rate in King County is 8.8%.
- In Seattle, the current combined sales tax rate is at least 10.35%. This rate can increase based on recent local measures.
Businesses offering live presentations must collect and remit the appropriate sales tax based on the location where the customer receives the service.
