A new Washington State retail sales tax on live presentations is raising concerns across the association community, and a bill in the state legislature could provide some relief for nonprofits. 

Last year, Washington expanded its retail sales tax to cover live educational events held in the state. Since October 1, 2025, most live presentations, including in-person training sessions, workshops, seminars, and live online programs with real-time interaction, have been treated as taxable retail sales. 

For associations that rely on events to deliver on their core missions, the tax poses a direct challenge. Events give members access to peers who share their professional challenges, building relationships and a sense of community. They provide concentrated professional development, continuing education credits, and peer-to-peer knowledge exchange that members cannot get elsewhere. A sales tax on these activities threatens to undermine the ability of nonprofit organizations to serve their members and the public. 

Nonprofit Exemption Under Consideration 

State lawmakers have introduced legislation that exempts nonprofit organizations from the retail sales tax on live presentations. One bill that includes the exemption (HB 2257) has been considered in committee, and others may be under future consideration. 

The nonprofit exemption reflects a basic principle. Like other tax-exempt organizations, associations reinvest any excess revenues directly into their missions of education, workforce development, credentialing, and community service rather than distributing profits to shareholders. A sales tax on live presentations diverts resources away from the communities these organizations serve. 

Associations Drive Significant Economic Activity in Washington 

ASAE research shows that 487 associations operate in Washington State, supporting 7,080 jobs, generating $428.8 million in wages, and contributing $453.3 million in state and local taxes.  

Nationally, associations host more than 272,000 events each year, attracting nearly 52 million participants, directly supporting 342,000 jobs, and generating $42 billion in spending in communities across the country. 

In general, events are significant drivers of hospitality spending in Washington. Out-of-state attendees at the Seattle Convention Center alone generated $621 million in spending and $49 million in sales taxes in 2024, according to the center’s annual report. These visitors already contribute meaningfully to Washington’s tax base through hotel stays, restaurant spending, and other local purchases.  

How You Can Help 

ASAE is actively monitoring the development of this legislation and advocating on behalf of the association community. But lawmakers also need to hear directly from the organizations that would be affected. 

If your association holds meetings, conferences, or training events in Washington State, contact the Washington State Legislature to share how the sales tax on live presentations affects your organization and the communities you serve. Your voice can ensure revenue from events gets reinvested into the missions of nonprofit organizations. For resources about how to reach out to Washington legislators, contact the ASAE Public Policy team at publicpolicy@asaecenter.org.