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WSCPA Live Education No Longer Subject to Sales Tax

October 14, 2026

by Mike Nelson

As of July 1, 2026, live CPE programs, including conferences, offered by the WSCPA are no longer subject to sales tax. As you likely are aware, as part of the larger sales tax changes enacted in 2025, live presentations became subject to sales tax. The definition of live presentations included most educational classes except for those offered by an accredited college and certain other schools. 

Because of this, when the tax took effect on October 1, 2025, the WSCPA was required to start collecting sales tax on live CPE offerings. Through the regulatory and legislative process, the WSCPA advocacy team argued that legally-required education, like CPE for CPAs, should not be subject to sales tax. While specific legislation was not adopted in 2026 to exempt these types of classes, there was an addition to the Millionaire’s Income Tax that exempts all 501(c) organizations from collecting sales tax for live presentations. This provision took effect on July 1, 2026. Since the WSCPA is a 501(c) nonprofit organization under this definition, all live CPE offerings provided by the WSCPA are no longer subject to sales tax. 

While there is still a Millionaire’s Income Tax ballot question and legal challenge, this exemption is not included in those repeal efforts and would remain regardless of what happens at the ballot box or in an eventual Supreme Court decision. Should the broader income tax be maintained, the sales tax on live presentations will be fully repealed on January 1, 2029. This would include CPE offered by any for-profit companies.

Mike Nelson is WSCPA Manager of Government Affairs. 
Contact Mike by email.