The bill amends RCW 82.04.050 to exempt live presentations from retail sales and use tax, specifically targeting events such as lectures, seminars, workshops, or courses that allow for real-time interaction between participants and presenters. The new legal language clarifies that this exemption applies only to live presentations delivered in person to in-person participants. This change aims to alleviate the financial burden of sales tax on educational and professional development activities, thereby encouraging participation in such events.

Additionally, the bill revises the definition of "retail sale" to clarify the inclusion and exclusion of services related to digital goods, digital codes, and digital automated services. It specifies that retail sales include services provided by sellers in connection with these digital products, while excluding certain services related to live presentations and other specified activities when transactions occur between affiliated groups. The bill also introduces a new section emphasizing the immediate necessity of the act for public peace, health, or safety, indicating that the changes will take effect immediately to benefit stakeholders involved in live educational and professional events.

Statutes affected:
Original bill: 82.04.050