Exemption
Digital automated service - live presentations
Retail Sales & Use Tax exemption · RCW 82.04.192(3)(b)(x) · enacted 2009
Before ESSB 5814
Live presentations (lectures, seminars, workshops, and similar real-time events) were excluded from the definition of a "digital automated service" under RCW 82.04.192(3)(b)(x) and were not a retail sale — reported under the service & other activities B&O classification only (2024 DOR Tax Exemption Study baseline).
Source: 2024 DOR Tax Exemption Study · RCW 82.04.192(3)(b)(x)
After
Effective October 1, 2025, ESSB 5814 removed the live-presentations DAS exclusion for general sales and enumerated live presentations as a retail sale under RCW 82.04.050, subject to retail sales/use tax and retailing B&O. The DAS exclusion is retained only for affiliated-group sales. Confirm against ESSB 5814 and DOR's live-presentations interim guidance.
Source: ESSB 5814 (2025)
Details
- Citation
- RCW 82.04.192(3)(b)(x)
- Study reference
- E1558-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2009
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 85.33 · FY 2026: 97.23 · FY 2027: 101.86
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 152.41 · FY 2026: 173.68 · FY 2027: 181.93
- Taxpayer savings — local ($M)
- FY 2024: 89.65 · FY 2025: 93.09 · FY 2026: 97.23 · FY 2027: 101.86
- Taxpayer savings — state ($M)
- FY 2024: 199.35 · FY 2025: 207.01 · FY 2026: 216.21 · FY 2027: 226.5
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
82.04.192(3)(b)(x) - Digital automated service - live presentations Description Digital automated services are classified as retail sales, for the purpose of the B&O tax. However, live presentations via the Internet or telecommunications equipment are excluded from this definition and are subject to service and other activities B&O tax. Purpose To protect the sales and use taxes base, establish certainty in the tax code, maintain conformity with the streamlined sales and use taxes agreement, and encourage economic development. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $199.350 $207.010 $216.210 $226.500 Local Taxes $89.650 $93.090 $97.230 $101.860 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $152.410 $173.680 $181.930 Local Taxes $0.000 $85.330 $97.230 $101.860 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the B&O taxable activity growth rates reflected in the Economic and Revenue Forecast Council's March 2023 forecast. - Local r
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: