Washington DOR Publishes Interim Guidance on Taxability of Live Presentations

The Washington Department of Revenue (DOR) published interim guidelines regarding the taxability of live presentations. The guidelines clarify the definition of live presentations and specify that effective Oct. 1, live presentations will be considered as retail sales subject to retail sales tax and business and occupation (B&O) tax. The guidelines also explain how to determine the place of sale of live presentations, clarify when the multiple points of use exemption may apply to live presentations, and how to determine the retailing B&O tax amount and the correct retail sales tax rate. [Wash. Dep’t of Revenue, Interim Guidance, 09/12/25]