ESSB 5814: Updated guidance
The Department of Revenue has issued updated guidance about ESSB 5814 and the changes made by ESSB 6346.
What are the new exclusions?
The new exclusions from retail sales of live presentations include:
- Before and after school care provided in-person and on-site by elementary schools.
- Presentations 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.
- Music lessons regardless of the number of participants.
- Incidental instruction related to the existing exclusion for musical, dramatic, comedic, or similar performances.
For a list of other activities already excluded from the definition of live presentations, please see Dept. of Revenue’s interim guidance statement.
Visit the Department of Revenue’s website for full updated guidance about reporting, services provided prior to July 1, 2026, and Tribal consultation.
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