Exempts live presentations from retail sales and use tax.
Washington SB5980 amends the definition of "retail sale" to exclude live presentations, such as lectures, seminars, workshops, or courses, where participants are connected to other participants via the internet or telecommunications equipment, which allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time. This change exempts these live presentations from retail sales and use tax. The act takes effect October 1, 2026.
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