The bill amends RCW 82.04.050 to exempt live presentations from retail sales and use tax, specifically targeting interactive educational events such as lectures, seminars, workshops, or courses that allow real-time engagement between participants and presenters, whether conducted in-person or through telecommunications. The new language clarifies that this exemption applies to live presentations delivered in person to in-person participants, thereby enhancing the understanding of the exemption's scope.

Additionally, the bill modifies the definition of "retail sale" to encompass various digital goods, digital codes, and digital automated services, while also including certain services related to these digital products. It specifies that retail sales do not include services exchanged between affiliated group members, such as live presentations and advertising services. The bill also outlines exclusions from the retail sale definition, including labor and services related to public infrastructure and agricultural products. Furthermore, it introduces a provision emphasizing the bill's urgency for the immediate preservation of public peace, health, or safety, allowing it to take effect immediately.

Statutes affected:
Original bill: 82.04.050