WA HB2101

Exempts in-person live presentations (lectures, seminars, workshops, courses) delivered to in-person participants from retail sales and use tax

Virtual live presentations conducted via internet or telecommunications remain subject to sales tax when they allow real-time interaction between presenter and audience

Amends RCW 82.04.050, which defines "sale at retail" and "retail sale" for Washington state tax purposes

Declared an emergency measure, taking effect immediately upon passage rather than following the standard 90-day waiting period

Sponsored by Representative Dufault and prefiled December 4, 2025 for the 2026 Regular Session