The 2025 Washington State Legislature enacted major tax legislation that expanded the sales tax to certain services, including live presentations, advertising, information technology and security services, among others. The legislation also increased the business and occupation (B&O) tax on certain business activities, ended some preferential B&O tax rates and increased the capital gains tax on some individuals.
This course will outline the major changes introduced by the 2025 legislation and walk through the guidance recently issued by the Washington State Department of Revenue. After attending the course, participants should be able to determine whether the changes affect their business activities in Washington and/or sales to customers with Washington operations.