Effective October 1, 2025, Engrossed Substitute Senate Bill (ESSB) 5814 expanded Washington’s retail sales tax to include new types of services. Some of these new taxes directly affect arts and cultural organizations.
In September, ArtsWA and the Department of Revenue (DOR) held a joint webinar about ESSB 5814. You can watch the webinar here and view a list of resources on our September blog post.
ArtsWA and DOR have now produced a Frequently Asked Questions (FAQ) to help you further understand the bill. You can submit additional questions and comments to rulings@dor.wa.gov. ArtsWA will continue to monitor ESSB 5814’s impact and will post updates accordingly.