The Washington Legislature recently passed ESSB 5814 (2025), which changes how live presentations are taxed. Under the new law, live presentations are now considered a “retail sale” subject to the state’s retail business & occupation (B&O) tax and retail sales tax.
The Dept. of Revenue has clarified how this affects public and private K–12 schools:
- When your school offers lectures, seminars, workshops, courses, or other programs—whether to students, parents, or teachers—those activities are not considered taxable “live presentations.” This applies regardless of whether your school is accredited. Charges for these activities are not retail sales.
- But you may owe sales tax when you hire outside presenters.
- If you contract with a non-school entity (e.g., a company or consultant) to give a live, in-person presentation, that vendor must charge your school sales tax.
Case Examples:
- Part of tuition: Courses provided as part of students’ tuition are not taxable retail sales.
- Teacher continuing education by your school: Training your own teachers—even for a fee—is not taxable.
- Training purchased from outside vendors: If you pay a company to deliver a live, in-person presentation, the company must collect sales tax from your school.
For full details, see the Department of Revenue’s interim guidance on ESSB 5814.
