summary
Introduced
01/12/2026
01/12/2026
In Committee
01/12/2026
01/12/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT Relating to exempting live presentations from retail sales 2 and use tax; amending RCW 82.04.050 and 82.04.192; creating a new 3 section; and providing an effective date. 4
AI Summary
This bill exempts live presentations, such as lectures, seminars, workshops, or courses where participants and presenters can interact in real-time, whether in-person or online, from retail sales and use tax. This exemption is achieved by removing these types of live presentations from the definition of taxable "digital automated services" and by clarifying that they are not considered "sales at retail" or "retail sales" under Washington state law. The bill also specifies an effective date of October 1, 2026, and states that certain existing tax code sections do not apply to this act.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
First reading, referred to Ways & Means. (on 01/12/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://app.leg.wa.gov/billsummary?BillNumber=5980&Year=2025&Initiative=false |
| Fiscal Note - 5980 SB (Final) | https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=76655 |
| BillText | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/5980.pdf |
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