{"title":"All Courses Tax Exempt as of 07\/01\/26","description":"\u003cp\u003e\u003ca href=\"http:\/\/dor.wa.gov\/\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\" data-linkindex=\"3\" title=\"http:\/\/dor.wa.gov\/\" target=\"_blank\"\u003e\u003cspan\u003e\u003cimg data-imagetype=\"External\" src=\"https:\/\/test-secure.dor.wa.gov\/webcommon\/Images\/DOR_Logo.png\" border=\"0\" alt=\"dor.wa.gov\" id=\"x__x0000_i1026\" data-olk-copy-source=\"MessageBody\"\u003e\u003c\/span\u003e\u003c\/a\u003e\u003c\/p\u003e\n\u003cdiv\u003e\n\u003cp\u003e\u003cspan\u003eStarting July 1, 2026, there are new exclusions from the definition of \u003cspan data-markjs=\"true\" class=\"markztd8o4iv9\" data-ogac=\"\" data-ogab=\"\" data-ogsc=\"\" data-ogsb=\"\"\u003elive\u003c\/span\u003e \u003cspan data-markjs=\"true\" class=\"markdcvm5smh7\" data-ogac=\"\" data-ogab=\"\" data-ogsc=\"\" data-ogsb=\"\"\u003epresentations\u003c\/span\u003e for retail sales tax purposes. Please see our \u003c\/span\u003e\u003ca href=\"https:\/\/dor.wa.gov\/forms-publications\/publications-subject\/special-notices\/live-presentations-new-exclusions-retail-sales\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\" data-linkindex=\"4\" title=\"https:\/\/dor.wa.gov\/forms-publications\/publications-subject\/special-notices\/live-presentations-new-exclusions-retail-sales\" target=\"_blank\"\u003e\u003cspan\u003especial notice\u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e for more information.\u003cbr\u003e\u003cbr\u003eDepartment of Revenue\u003cbr\u003eTaxpayer Information \u0026amp; Education\u003c\/span\u003e\u003c\/p\u003e\n\u003ch1 class=\"page-header\"\u003e\u003cspan\u003eLive presentations: New exclusions from retail sales\u003c\/span\u003e\u003c\/h1\u003e\n\u003cdiv data-history-node-id=\"182647\" class=\"row bs-1col node node--type-special-notice node--view-mode-full\"\u003e\n\u003cdiv class=\"col-sm-12 bs-region bs-region--main\"\u003e\n\u003cdiv class=\"field field--name-field-date field--type-datetime field--label-above\"\u003e\n\u003cdiv class=\"field--label\"\u003eIssue Date\u003c\/div\u003e\n\u003cdiv class=\"field--item\"\u003e\u003ctime datetime=\"2026-04-03T12:00:00Z\"\u003eApril 03, 2026\u003c\/time\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"field field--name-body field--type-text-with-summary field--label-hidden field--item\"\u003e\n\u003cp\u003e\u003cstrong\u003eIntended audience:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eBusinesses, organizations, and individuals offering live presentations for a fee.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eStarting Jul. 1, 2026\u003c\/strong\u003e, the exclusions from the definition of retail sales of live presentation are expanded.\u003c\/p\u003e\n\u003ch2 class=\"open_sans\"\u003eWhat are the new exclusions?\u003c\/h2\u003e\n\u003cp\u003eThe new exclusions from retail sales of live presentations include:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eBefore and after school care provided in-person and on-site by elementary schools.\u003c\/li\u003e\n\u003cli\u003ePresentations given by a nonprofit organization exempt from federal income tax under Title 26 U.S.C. Sec. 501(c) of the federal internal revenue code.\u003c\/li\u003e\n\u003cli\u003eMusic lessons regardless of the number of participants.\u003c\/li\u003e\n\u003cli\u003eIncidental instruction related to the existing exclusion for musical, dramatic, comedic, or similar performances.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eFor a list of other activities already excluded from the definition of live presentations, please see our\u003cspan\u003e \u003c\/span\u003e\u003ca data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"5e14927f-06fb-4533-85ab-75d6bc642433\" href=\"https:\/\/dor.wa.gov\/laws-rules\/interim_guidance_statements\/interim-guidance-statement-regarding-changes-made-essb-5814-live-presentations\"\u003einterim guidance statement\u003c\/a\u003e.\u003c\/p\u003e\n\u003ch2 class=\"open_sans\"\u003eHow will I report these services?\u003c\/h2\u003e\n\u003cp\u003eIncome from providing before and after school care is generally subject to business and occupation (B\u0026amp;O) tax under the Child Care classification.\u003c\/p\u003e\n\u003cp\u003ePresentations given by nonprofit organizations are generally subject to B\u0026amp;O tax under the Service and Other Activities classification, unless it is an exempt fundraising activity.\u003c\/p\u003e\n\u003cp\u003eIncome from providing music lessons or instruction that is incidental to a musical, dramatic, comedic, or similar performance is subject to B\u0026amp;O tax under the Service and Other Activities classification.\u003c\/p\u003e\n\u003ch2 class=\"open_sans\"\u003eDo I have to collect sales tax on excluded services provided prior to July 1, 2026?\u003c\/h2\u003e\n\u003cp\u003eYou do not have to collect sales tax if the excluded services meet the requirements for existing contract treatment as provided in our\u003cspan\u003e \u003c\/span\u003e\u003ca data-entity-substitution=\"canonical\" data-entity-type=\"node\" data-entity-uuid=\"a0b4155a-8626-4478-b074-7db6fe24a10b\" href=\"https:\/\/dor.wa.gov\/laws-rules\/interim-guidance-statement-regarding-contracts-existing-prior-october-1-2025-and-changes-made-essb\"\u003einterim guidance statement\u003c\/a\u003e. The department is extending the grace period for newly excluded services through June 30, 2026. You must collect sales tax through June 30, 2026, if you do not meet the requirements for existing contract treatment.\u003c\/p\u003e\n\u003ch2 class=\"open_sans\"\u003eTribal consultation and guidance status\u003c\/h2\u003e\n\u003cp\u003eThis notice provides information on select changes enacted during the 2026 legislative session. The department has not issued an Interim Guidance Statement, Excise Tax Advisory, or initiated rulemaking on this topic. The department is consulting with tribes on ESSB 5814 (2025). Vendors with tribal customers should\u003cspan\u003e \u003c\/span\u003e\u003ca href=\"https:\/\/dor.wa.gov\/contact\/request-tax-ruling-0\"\u003erequest a ruling\u003c\/a\u003e.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","products":[],"url":"https:\/\/ccearlylearningpd.com\/collections\/all-courses-tax-exempt-as-of-07-01-26.oembed","provider":"Catholic Charities Early Learning Professional Development","version":"1.0","type":"link"}