WA SB5980

Exempts live presentations from Washington's retail sales and use tax, including lectures, seminars, workshops, and courses where participants attend in-person or via internet/telecommunications equipment allowing real-time interaction between audience and presenter

Amends RCW 82.04.050 to remove live presentations from the definition of "sale at retail" or "retail sale" that are currently subject to taxation

Amends RCW 82.04.192 to add live presentations to the list of exclusions from "digital automated services," clarifying they are not taxable when delivered electronically

Takes effect October 1, 2026

Tax preference accountability requirements under RCW 82.32.805 and 82.32.808 do not apply to this exemption