Sales Tax on Live Presentations FAQ

by Mike Nelson

As part of Engrossed Substitute Senate Bill (ESSB) 5814, which was signed by Governor Ferguson on May 20, 2025, live presentations will become subject to sales tax starting October 1, 2025. Live presentations are defined to, “include, but are not limited to, lectures, seminars, workshops, or courses where participants attend either in person or via the Internet or telecommunications equipment that allows audience members and the presenter or instructor to give, receive, and discuss information with each other in real time.” Note that live presentations, which will be subject to sales tax, will NOT be subject to use tax. 

This FAQ page will be updated as additional guidance is released by the Washington State Department of Revenue (DOR). The DOR has announced they will issue guidance in this area before the tax goes into effect on October 1. 

Currently, there are two pieces of guidance published that can affect live presentations: 

• One exempts the traditional aspects of higher education and K-12 education. This means tuition for college or K-12 schools are exempt. 
• The second piece of guidance covers “existing contracts,” which gives a safe harbor through March 31, 2026, for any service, including live presentations, newly subject to sales tax to be exempt through that date if it is under contract before October 1, 2025. 

Live presentations will almost certainly include all continuing professional education (CPE) in the state of Washington starting October 1, pending unexpected guidance from the DOR. As such, the WSCPA team has been hard at work trying to figure out how to offer CPE services in compliance with the new tax and current guidance.  

Below are some answers to common questions as we prepare for this change. 

FAQs

1. If I register for a CPE event prior to October 1, do I need to pay sales tax on the event if it is scheduled to be held after October 1?  
   Answer: If you register and pay before October 1, 2025, you will not need to pay sales tax. 
2. How much will the sales tax be? 
   Answer: Like the sales tax at any store or online retailer, the sales tax currently is based either on the location of the in-person event or if online based on the billing address of the buyer. Please make sure you have your billing address up to date in our system or at the time of checkout so we can accurately capture the sales tax rate for your location.
3.  If I register for a class prior to October 1 and cannot make it, can I transfer to another class after October 1, 2025? 
   Answer: Transferring a registration would not subject the transaction to sales tax. Do not cancel your registration as that would trigger a new transaction for the next class which would be subject to sales tax. Please contact our customer service team (cpe@wscpa.org) if you need to transfer a registration after October 1, 2025.  
4.  If I purchase a WSCPA Season Ticket or Coupon Book prior to October 1, 2025, and use the tickets or coupons for events that are held after October 1, would those registrations be subject to sales tax?  
   Answer: Like class and event registrations, the purchase of Season Tickets or coupons are exempt from sales tax if paid for before October 1. 
5. IfI purchase a WSCPA Season Ticket or Coupon Book prior to October 1, 2025, and use the tickets or coupons for events that are held after October 1, would those registrations be subject to sales tax?  
   Answer: Like class and event registrations, the purchase of Season Tickets or coupons are exempt from sales tax if paid for before October 1. 

RELATED RESOURCES
DOR Listening Sessions on New Sales Tax Law 
Major Tax Changes Coming to Washington State

Not sure which CPE classes you want to take? 
With a Season Ticket, you get a year full of CPE credits at a discount. Plus, purchase a ticket prior to October 1 and avoid sales tax. Learn more here. 

Do you want to share your discount with colleagues or employees? Check out coupon books!