New Washington Sales Tax:

How It Affects Driver & Motorcycle Education

Effective October 1, 2025, certain instructional services (including many live, group classes) are subject to retail sales tax in Washington.

What’s changing?

• Washington expanded what counts as a taxable “retail sale” to include many live presentations (seminars, workshops, courses) provided for a fee, whether held in person or live online.
• For private driving schools and similar providers, group driver’s education courses and comparable safety classes are generally treated as taxable live presentations.
• Your final price may increase by your area’s combined state + local sales tax (state rate 6.5% plus local add-ons, varies by location).

Does my class count?

• Usually taxable (sales tax added):
  • Group driver’s education courses from a private driving school (classroom + range/behind-the-wheel components).
  • Group, instructor-led motorcycle safety courses or other safety workshops offered to multiple attendees.
  • Live online group classes where participants can receive/give information in real time.
• Generally not treated as “live presentations” (different tax treatment may apply):
  • One-on-one private lessons.
  • Driver’s education courses provided by a private or public secondary school (k-12 context).
  • Pre-recorded/on-demand videos (usually taxed as digital goods under existing rules, not as live presentations).

As a student or parent, what will you see?

• Your invoice or checkout may show an added line for sales tax on tuition/fees for eligible classes starting Oct 1, 2025.
• Prices may be listed as before tax (with tax added at checkout) or tax-included (the provider rolls tax into the total).
• Expect the tax rate to differ by location—schools must charge the rate where the service is received (in person or where you attend online).

Need help or have questions?

• Tax rules & guidance: DOR – Services newly subject to sales tax
• Find your tax rate by address: DOR Rate Lookup
• Talk to DOR: DOR Contact (Tax assistance: 360-705-6705; Business licensing: 360-705-6741)