There has been ongoing confusion around this topic, and Council has received several questions from local PTAs.
Important: LWPTSA Council is not composed of tax professionals. The information below is general guidance only, based on conversations with local PTAs, the Washington State Department of Revenue (DOR), and Washington State PTA. Each PTA’s situation may differ.
Our current understanding (updated as of Sep 30):
- Despite the July 1, 2026 amendment, nonprofits are not exempt from paying sales tax on live presentations. PTAs may present a reseller permit to avoid paying the sales tax.
- However, based on WSPTA’s reading of RCW 82.040.050 (3)(C)(l)(ii) (B), nonprofits are exempt from collecting and remitting sales tax on live presentations.
- Most PTA enrichment classes are considered live presentations, except for a few specifically excluded class types.
The entity that collects tuition or processes payments (PTA or vendor) is responsible for collecting sales tax.- PTAs cannot sign school exemption certificates because after‑school enrichment programs are not school‑sponsored events and therefore do not qualify for the school exemption.
- For day-time enrichment that is organized by PTA (ex: author visit, assembly featuring a vendor, etc), consider providing a grant to the school/district and have the school sign the contract with the third party as schools are exempt and can sign the school exemption certificates.
Because LWPTSA Council is not a tax authority, we strongly recommend that PTAs consult their accountant and/or the Washington State Department of Revenue at 360‑705‑6705 for guidance specific to their situation.
Resource:
Live presentations: New exclusions from retail sales | Washington Department of Revenue