House Bill 2101 (H-2482.1) amends existing law by modifying RCW 82.04.050 (and 2025 c 422 s 101) to change the statutory definitions and scope of what constitutes a "sale at retail" or "retail sale." The excerpted text adds language addressing live presentations, defining them to include lectures, seminars, workshops, or courses where participants attend in-person or via internet/telecommunications that permit real-time interaction, with an explicit carve-out for live presentations delivered in person to in-person participants. The bill reproduces and revises many related definitional provisions and exclusions within that section. The bill also revises or restates numerous other definitions and inclusions/exclusions within RCW 82.04.050, including definitions for advertising services, website development services, temporary staffing services, janitorial services, athletic or fitness facilities (and related exclusions), digital goods and software sales, extended warranties, specified services (construction, landscaping, land clearing), and a broad list of recreational, entertainment, and sporting activities treated as retail sales. A new Sec. 2 includes an emergency clause asserting immediate necessity, but the clause text is incomplete in the provided material. The change is a modification of existing tax law (a definitional and coverage change to the sales-and-use tax statute), not a new criminal offense or a stated penalty change; no alterations to penalties or enforcement procedures are shown in the excerpts. Important parts of the bill text are missing or truncated (the remainder of subsection (3)(m), subsection (7) referenced for "extended warranty," the full emergency clause/effective date language, and any other sections beyond Sec. 1), so it cannot be determined from the provided excerpts whether the bill as enacted would operate as an exemption for certain live presentations or how an effective date would be applied.

If enacted as shown, the practical change is that interactive live presentations delivered remotely (for example, lectures, seminars, workshops, or courses attended via the internet or telecoms where audience and presenter interact in real time) are being treated as retail sales under RCW 82.04.050, while live presentations delivered in person to in-person participants are expressly not treated as retail sales. That means providers who sell or host real-time online instruction or seminars will likely need to collect and remit retail sales and use tax on those transactions, increasing their tax compliance responsibilities and costs, and participants may see those charges taxed; in-person presenters would not face that change. The text also includes an emergency clause fragment suggesting immediate effect, but the bill excerpts are incomplete and other sections or effective date language are missing, so it is uncertain exactly when or whether additional related provisions apply.