Effective October 1, 2025, Engrossed Substitute Senate Bill (ESSB) 5814 will expand Washington’s retail sales tax to include new types of services. Some of these new taxes directly affect arts and cultural organizations. Learn more about ESSB 5814 and how it may impact your organization at the links below.
From ArtsWA:
- Recording: Navigating SB 5814: New Sales Tax Changes for the Creative Sector
- One pager: Understanding ESSB 5814: What Arts & Cultural Nonprofits Need to Know
From the Department of Revenue (DOR):
- The department’s ESSB 5814 landing page.
- Interim guidance statements:
- Reseller permit information page.
- Retail sales tax information page.
- Introduction to sales tax webinars.
- Introduction to sales tax video.
- Request a binding ruling.
- Affiliate organizations definition in RCW 82.04.299.
You can submit questions and comments to rulings@dor.wa.gov. You can also sign up for updates and alerts from DOR. ArtsWA will continue to collect support materials as new information becomes available.