The Department of Revenue just released 20 pages of Interim Guidance for Sales tax on Live Presentations

https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-live-presentations

I received this notice from the Department of Revenue for a neighborhood non profit that I am the treasurer. We do not give any live presentations, but do get some from city employees which can not accept payment from us. We use the non profit to get donations for our annual Night Out Against crime.

Webpage for further guidance dor.wa.gov/NewRetailServices

Questions 360-705-6705

OK so what does that mean to a Washington Genealogical Society when they have a “Live Presentation”? It means we have to pay sales tax to the provider of the presentation. So for example if we have Cyndi Ingle give a presentation we must pay sales tax to Cyndi and she sends it in to Washington State. What happens if we pay say Judy Russell? Will she have to sign up with our Department of Revenue and pay the sales tax? I will guess she will be exempt from collecting Washington State Sales Tax, since according to the Wayfair Supreme Court Case she must do at least $100,000.00 worth of sales in Washington before she has to collect and pay the Sales Tax. So does that mean the Washington genealogical societies do not have to pay the tax? No it means they have to sign up with the Department of Revenue and pay use tax directly to Washington State.

In Washington, use tax is imposed on businesses when they acquire tangible personal property or certain services for use in the state, and Washington retail sales tax was not paid. This often happens with purchases from out-of-state vendors. The use tax rate is the same as the combined state and local sales tax rate for the location where the business first uses the item. 

How use tax works for businesses

Businesses must self-report and remit use tax directly to the Washington Department of Revenue (DOR). The tax is typically filed using the business’s regular Excise Tax Return. The use tax is due at the time of the first taxable use in Washington

Wayfair’s impact on the Marketplace Fairness Act

RCW 82.08.020 broadly imposes retail sales tax on each retail sale in Washington. See also Chapter 82.12 RCW (compensating use tax statute). Under RCW 82.08.0254 and 82.12.055, Washington sales or use tax applies unless prohibited under the Constitution or laws of the United States.

RCW 82.08.053 requires remote sellers and marketplace facilitators with $10,000 in retail sales in Washington to elect to either collect and remit sales and use tax, or comply with the use tax notice and reporting requirements in chapter 82.13 RCW.

On June 21, 2018, the U.S. Supreme Court decided South Dakota v. Wayfair, Dkt. No. 17-494, 06/21/2018. In Wayfair, the U.S. Supreme Court upheld a South Dakota law that imposed a sales tax collection obligation on sellers with more than $100,000 in sales or 200 transactions annually in South Dakota. Prior to that decision, states could only impose a sales tax collection obligation on sellers with a physical presence in the state under federal law.

The Wayfair decision represents a change in federal law that permits states to impose greater sales and use tax collection obligations on sellers than was previously allowed. Pursuant to RCW 82.32.733, the Department has determined this change in federal law creates a conflict with the “collect or report” election provisions of RCW 82.08.053. Specifically, under federal law as applied in Wayfair, Washington can require remote sellers and marketplace facilitators that have $100,000 in sales or 200 transactions in the state to collect sales and use tax on those sales. To the extent the “collect or report” election provided in RCW 82.08.053 would limit this authority to require sales and use tax collection, the election provision conflicts with the change in federal law and will have no further force and effect.

Effective October 1, 2018, remote sellers and marketplace facilitators that have $100,000 of gross retail sales or 200 retail transactions in the state during the current or prior calendar year are required to collect and remit sales tax on all taxable retail sales in Washington according to RCW 82.08.020 and 82.08.050. Additionally, for those remote sellers and marketplace facilitators meeting these requirements, the provisions of RCW 82.08.053 that provide the option to collect or comply with the use tax notice and reporting requirements in chapter 82.13 RCW will have no further force and effect. This notification satisfies the requirements of RCW 82.32.733.

Sellers with a physical presence in Washington must continue to collect sales and use tax on retail sales in Washington as is currently required.

Have you noticed the Blog banner changes every time you visit? The photos are submitted by readers like you — and Donna Potter Phillips of Spokane who sent all the current photos in the banner. Her photographic wonders include Banks Lake, rhododendrons in Port Angeles, spring lilacs, fall leaves and the ferry Coho leaving Port Angeles for Victoria. Thank you, Donna, for sharing your talents!

We’re always looking for scenic photos of our beautiful state for the rotating photo gallery on the blog banner. It’s easy — just send a Washington State jpg image to wsgsblog@wasgs.org with a description of the photo. The blog masters will take care of the rest!

(Reprinted from Eastman’s Online Newsletter, 07 Jun 2025. Read the press release from Secretary of State Steve Hobbs here.)

State funding shortages will force the Washington State Library in Tumwater and the Seattle-based Washington Talking Book and Braille Library to close public access starting July 1.The state libraries will cut 12 jobs because of financial constraints.

The secretary of state’s office announced Friday that closing these facilities will restrict access to historical and governmental collections maintained by the state and result in the termination of multiple services and programs.

Many communities throughout our state rely on libraries as foundational institutions for both civic engagement and educational support. According to Secretary of State Steve Hobbs, library closures will threaten the availability of essential information and resources for communities.

The move comes after lawmakers and Gov. The state budget lacked a $6.7 million allocation from Governor Bob Ferguson to address a revenue shortfall from decreased real estate transaction fees.

Library patrons contacting the Tumwater library through Ask A Librarian or the main switchboard or sending emails should anticipate receiving a response that might take up to seven days. The library will stop providing newspaper and genealogy database subscriptions and will significantly reduce the purchase of new materials.

The Talking Book and Braille Library closure to public access will lengthen the voicemail response times. The public library will provide reduced service speeds for both circulation and registration operations.

The library will no longer offer multisensory story time programming together with Low Vision and Touch of Braille workshops. The state’s sole accessible library service for blind people and those with disabilities will experience reduced production of braille and audio materials.

According to Washington State Librarian Sara Jones these disruptions threaten equal information access for Washington’s most underserved residents who can’t read regular print. The current funding shortage impacts our staff and crucial services immediately despite future financial support from a recently enacted bill.

Governor Ferguson signed a bill on May 19 to establish a $50 surcharge on superior court clerk filings with $20 earmarked for the secretary of state’s office to support library operations and state heritage projects. A fiscal analysis projects that this initiative would create up to $6 million during the complete biennium.

WHY JOIN A GENEALOGICAL SOCIETY? WHY ATTEND MEETINGS?

Research can be done through the internet on your computer. That format will never replace group knowledge from members in a society. You ask why?

Anyone can put information on line BUT is it accurate? The problem: too many false family lines. DO YOU WANT TO LEAVE FALSE INFORMATION TO YOUR DESCENDANTS?

You are probably a member of other groups. Think it is not necessary to belong to a genealogical society, then why are you a member of these other groups? Is it sharing of ideas, meeting others, the knowledge others have to help you?

Here is a brief list of what is important for genealogists and belonging to a society:

• learn how to trace your family tree.
• education in the monthly programs
• medical history- what your people died of can help for future medical problems along the way.
• learn about personalities/character traits to watch for
• learn more about the history of our country and the world. Knowledge is good!
• find long lost family members that you have been searching for
• adoptees finding out something about their history
• insight into research methods that you may not learn on the internet
• society holdings that cover specific areas are available to you
• conversations with members who know the research techniques
• MANY RECORDS ARE NOT ON LINE – court records, divorces land and criminal records, etc.

Join a society today in an area of your research or locally for expert help!

WSGS members are encouraged to cast their ballot for Vice President and Treasurer by 11:59 p.m., 15 Dec 2024. An email with a Google Forms link was sent on 08 Dec. to your email of record. If you did not receive the email, please email Info@wasgs.org.

Even though LeAnne Koliha and Frank McLean are running unopposed (Vice President and Treasurer respectively), we view your vote as a vote of support for WSGS. There is also an opportunity in the ballot to make suggestions or ideas to support the society. We are reading every comment.

If you want to know more about LeAnne or Frank, read this blog post.

Are you interested in being part of the WSGS Board of Directors? The positions of vice president and treasurer are up for election and we are seeking nominations. The nomination period will close on 15 Nov 2024.

The vice president position provides support to the president. In the case that the president is unable to preside over a meeting or event, the vice president would be required to step in and take his/her place. The vice president also acts as a liaison between the societies and the WSGS president and board, helping to facilitate communications between the board and the societies.

The treasurer manages WSGS financial matters under the direction of the president, executive committee and board of directors.

The two-year terms are from 01 Jan 2025 through 31 Dec 2026. More information on the positions’ duties and responsibilities is available here.

Being a member of the WSGS Board is an excellent opportunity to involve yourself in a statewide organization designed to support local societies and individuals interested in the educational and historical value of genealogical research. And besides that — it’s fun and interesting!

If you’re interested in this opportunity or have questions, please contact WSGS President Kathy Sizer.