ESSB 5814

Dear WSMTA Members:
Engrossed Substitute Senate Bill (ESSB) 5814 on the collection of Retail Sales Tax on “Live Presentations” is scheduled to take effect on October 1, 2025. Department of Revenue (DOR) has issued an interim guidance on what activities are considered as “Live Presentations” and therefore would be required to collect Retail Sales Tax.

Activities not subject to Retail Sales Tax Collection include: Performances such as concerts, plays, musicals, comedy shows, and operas; One-on-one instructional activities such as tutoring, consulting, and music lessons. This leaves out many other activities offered by our member teachers and our association, such as: Group lessons/workshops; Group activities such as choirs and youth orchestra; Lectures (music appreciation/history/instrument/composition, etc.) If you currently teach group lessons, signed contracts before October 1 are exempt from retail sales tax until April 1.

WSMTA needs you to write to the legislators and the Governor as soon as possible. Most likely we will not be able to stop the law from taking effect on October 1, but we need to launch a lobbying campaign to amend this law during the upcoming legislative session. Your letters will bring significant visibility to our campaign effort. We are linking 4 downloadable files to assist you to facilitate the letter-writing process: FACTSHEET-LivePresentation-WSMTA_v3.pdf is a one-page background summary on “Live Presentation” and WSMTA’s position. LegislatorLetter_Teachers_V2.docx is a sample letter that you may make a copy of and modify before emailing your legislators. LegislatorLetter_Parents_V2.docx is a sample letter that you may make a copy of and share with the parents of your students, so they can also email the legislators. WAState_LegislativeContacts.docx contains links to look up legislators that represent your area. In addition, email members of the Education Committee, and Ways and Means Committee. The Ways and Means Committee is in charge of taxation issues.
Please email the Governor and Lieutenant Governor as well.

If you have experience lobbying the State Legislature, please contact Jason Kuo at wsmta.vp@gmail.com as we would like to plan meetings with legislators. Please refrain from emailing WSMTA leadership regarding your personal circumstances at this time, as the email volume could easily become overwhelming. WSMTA will be seeking the impact ESSB 5814 has on you and your studio shortly.