New Washington State Sales Tax on Youth Enrichment Programs
Hi Lafayette Families,
As you may have seen, enrichment classes have increased in price for 2026. This is partly due to us offering a 10 week session for winter, but also due to Washington State’s new law (ESSB 5814) effective October 1, 2025, which classifies live presentations as retail sales subject to retailing Business & Occupation (B&O) tax and retail sales tax. Sports are excluded from this tax.
We know that after-school programs are an important support for many families—providing child care coverage, learning opportunities, and safe spaces for students. With this change, some families may experience added financial strain, and several parents have asked how they can share their concerns with the state as the law is implemented.
We are asking for your help in reaching out to our state legislatures to make our voices heard. Here are the email addresses to our 34th legislative district representatives and their aides. Please copy their aides on the emails to the individual representatives.
Local Legislator Contacts:
Sen. Emily Alvarado – Emily.alvarado@leg.wa.gov
Legislative Aide: KT Lewis – kt.lewis@leg.wa.gov
Rep. Joe Fitzgibbon – Joe.fitzgibbon@leg.wa.gov
Legislative Aide: Oksana Reva – oksana.reva@leg.wa.gov
Rep. Brianna Thomas – Brianna.thomas@leg.wa.gov
Legislative Aide: Jordon Shamberg – Jordon.shamberg@leg.wa.gov
Email Template for Parents
Subject: Concern About New Sales Tax on After-School Programs
Dear [Legislator Name],
I’m writing as a parent from Lafayette Elementary School. Washington’s new tax on after-school and enrichment programs will increase the cost of child care and limit access for many families. These programs are essential for safety, supervision, learning, and community connection. This is hard on families who already have a tight budget and hard on the small business owners who have to balance making their class affordable as well as making a small profit. This tax is detrimental to our most vulnerable population. I hope the legislature will reconsider or modify ESSB 5814 so that youth programs aren’t treated as taxable “live presentations.” Thank you for your time and for listening to our concerns.
FAQs
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Beginning October 1, 2025, Washington State will require sales tax on most instructor-led, live classes—this includes many after-school enrichment programs taught by independent providers.
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Sales tax adds 8–11% (depending on your city) to the cost of after-school activities. This can make programs more expensive for families and create barriers to participation.
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Examples may include:
Art
STEM
Sports and fitness
Dance
Music
Martial arts
Jump rope
Any “live, instructor-led lesson” offered directly to families
Programs run through schools or PTAs may be exempt depending on how payment is collected.
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Not necessarily. Some providers may absorb the cost temporarily, and PTAs/schools may choose structures that remain tax-exempt. But many programs statewide will likely need to add sales tax to comply.
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ESSB 5814 was written broadly to tax “live presentations.” The law did not carve out exceptions for youth programs, classes, or child-care-related enrichment — which is why so many organizations are raising concerns now.
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Yes. Many families have asked for a way to express how this affects access and affordability. Parents can reach out to their Washington State legislators to share how the tax impacts child care and after-school continuity.
Find your district here:
https://app.leg.wa.gov/districtfinder/ -
To err on the side of caution we should not use our PTA emails to contact reps to ask for something as that constitutes lobbying. It is fine to reach out to share or request info but if we are asking them to vote a particular way or consider a particular position we should use our personal email. The template email provided, which includes an ask, would need to come from personal emails for PTA members.
