Attention Washington Arts, Humanities, Heritage, Festivals, Events & Creative Sector! Upcoming tax changes from Engrossed Substitute Senate Bill (ESSB) 5814 may affect your organization’s budget and operations, starting October 1, 2025.
The new law expands retail sales tax to several services, including:
- Information technology services
- Custom website development
- Advertising services
- Live presentations
Why this matters:
- If you purchase these services, you may see increased costs
- If you sell them, you will be responsible for collecting and remitting sales tax
We know you have questions. ArtsWA is working closely with our colleagues at Department of Revenue (DOR) to offer specific guidance that will be published in September 2025. If you can, we recommend waiting for that information before taking final actions.
Find resources like special notices and FAQs on the official ESSB 5814 webpage that includes a detailed and evolving set of FAQs: