ESSB 5814 Lunch & Learn

What Small Businesses Need to Know About New Sales Tax Rules

January 7, 2026 · 12:00–1:00 PM · Virtual · Free

Washington’s Department of Revenue will be joining us with presenters for our upcoming VIRTUAL GSBA Lunch & Learn—an important session for any business providing creative, tech, contract, or professional services.

As of Oct. 1, 2025, ESSB 5814 requires retail sales tax to be collected on several service categories for the first time. If you buy or sell these services, these changes may affect how you invoice, budget, and stay compliant.

Newly Taxable Services Include:

• 🟦 Advertising services — ad design, placement, campaign planning, lead generation
• 🟦 Information technology (IT) services — help desk, network support, IT consulting, data processing
• 🟦 Custom website development — design, build, and support
• 🟦 Live presentations — workshops, webinars, interactive courses
• 🟦 Security & investigation services
• 🟦 Temporary staffing
• 🟦 Custom software & customization

Changes also affect Digital Automated Services (DAS)—including removed exclusions for some human-effort and data processing services, and a new exemption for telehealth/telemedicine.

Why This Matters

Sellers: You may now need to collect retail sales tax and include it on invoices.

Buyers: You may see sales tax added to services that didn’t include it before.

This session will walk through what’s included, what’s excluded, and how to determine whether your work is now taxable. Presenters will also highlight common questions they’re hearing from businesses as they update their billing and contracts.

Confirmed Speakers

• Jessica Smith, Tax Information Specialist
• Darlene Warner, Tax Policy Specialist

What You’ll Learn

• ✅A clear overview of ESSB 5814 changes
• ✅How to know if your service is newly taxable
• ✅How DAS changes affect digital & tech providers
• ✅Steps to update contracts, invoices, and filings
• ✅How reselling works for these services
• ✅Where to find DOR guidance, examples, and support

This session is open to the public and free to attend.