Exempting live presentations from retail sales and use tax.

 H-2482.1

HOUSE BILL 2101

State of Washington

69th Legislature

2026 Regular Session

By Representatives Dufault, Corry, Jacobsen, Schmidt, Engell, Abbarno, Ley, Leavitt, Chase, Low, Marshall, Barnard, Connors, Rude, McClintock, Griffey, Mendoza, Valdez, and Couture

Prefiled 12/04/25. Read first time 01/12/26. Referred to Committee on Finance.

AN ACT Relating to exempting live presentations from retail sales and use tax; amending RCW 82.04.050 ; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 82.04.050 and 2025 c 422 s 101 are each amended to read as follows:

(1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person who: