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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>This was discussed at the last Board meeting. Please see Example 2 when you click on the “Live Presentations” link below. This was raised at our last Board meeting. As Sean has pointed out, we are not exempt; non-profits are specifically subject to taxation.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>Big question – I am not sure that we have a mechanism for remitting taxes, whether sales or B&O. We can collect the tax when setting up the registration, by calculating the tax per ticket and building the extra cost into the registration fee. And we should be able to identify that extra amount in QuickBooks. But we’d need to figure out how and when to remit payment to the DOR.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>We don’t have seminars currently scheduled for 2026, so the Education Committee has time to discuss this when discussing next year’s seminar(s).<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>George<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>George Peters, WTP<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Co-Executive Director<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Washington Land Title Association<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><a href="https://washingtonlandtitle.com/"><span style='color:#0563C1'>https://washingtonlandtitle.com</span></a> <span style='color:#1F497D'><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Mail: PO Box 328, Lynnwood, WA 98046<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Delivery: 6817 208<sup>th</sup> St SW, #328, Lynnwood, WA 98036<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-437-5869 (Mobile)<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-260-4731 (Fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><a href="mailto:execdirector@wltaonline.org"><span style='font-family:"Times New Roman",serif'>execdirector@washingtonlandtitle.com</span></a></span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif'><img border=0 width=169 height=97 style='width:1.7583in;height:1.0083in' id="Picture_x0020_836901552" src="cid:image001.jpg@01DC270F.19C5AC10" alt="WLTA Logo w-Ring Blue 1a"><img border=0 width=95 height=95 style='width:.9916in;height:.9916in' id="Picture_x0020_2" src="cid:image002.jpg@01DC270F.19C5AC10"></span><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>This is a confidential communication intended solely for the named recipient. If you are not the intended recipient, please destroy it and call George Peters at 206-437-5869 immediately. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> Washington Department of Revenue <WADOR@public.govdelivery.com> <br><b>Sent:</b> Monday, September 15, 2025 3:00 PM<br><b>To:</b> execdirector@washingtonlandtitle.com<br><b>Subject:</b> New interim guidance available for ESSB 5814<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr><td style='padding:.75pt .75pt .75pt .75pt'><a name="gd_top"></a></td><span style='mso-bookmark:gd_top'></span></tr></table><span style='mso-bookmark:gd_top'></span><p class=MsoNormal><span lang=EN><o:p> </o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse' id=yahoo><tr><td width="100%" style='width:100.0%;background:#DDDDDD;padding:0in 0in 0in 0in' id=view-in-browser><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 15.0pt 0in'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;border-collapse:collapse'><tr><td style='padding:0in 0in 0in 0in'><div><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial",sans-serif;color:#444444'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fcontent.govdelivery.com%2Faccounts%2FWADOR%2Fbulletins%2F3f2bfec/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/dQyfDtWbqAMNwKLubpkCOLnxgzhRZpb7IZp8RSjcSxY=422" target="_blank"><span style='color:#444444'>View as a webpage / Share</span></a><o:p></o:p></span></p></td></tr><tr><td style='padding:0in 0in 0in 0in' id=main-header><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;background:white;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><p class=MsoNormal align=center style='text-align:center'><span style='color:black'><img border=0 width=600 height=122 style='width:6.25in;height:1.275in' id="_x0000_i1042" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3617574/bg_original.png" alt="Washington State Department of Revenue"></span><o:p></o:p></p></td></tr><tr><td width="100%" style='width:100.0%;background:#0A345D;padding:7.5pt 7.5pt 7.5pt 7.5pt' id=main-date><p class=MsoNormal align=center style='text-align:center'><strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:white'>ESSB 5814 Updates - Sept. 15, 2025</span></strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:white'><o:p></o:p></span></p></td></tr><tr><td width="100%" style='width:100.0%;padding:22.5pt 22.5pt 22.5pt 22.5pt' id=main-body><h1 style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:15.0pt;margin-left:0in'><span style='font-size:19.5pt;font-family:"Arial",sans-serif;color:black'>New interim guidance available for ESSB 5814<o:p></o:p></span></h1><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>To support the implementation of Engrossed Substitute Senate Bill (ESSB) 5814, we are publishing a series of Interim Guidance Statements (IGSs) clarifying the upcoming retail sales tax changes effective Oct. 1, 2025. Taxpayers can rely on interim guidance until we issue final or permanent guidance, or cancel the interim guidance.<o:p></o:p></span></p><ul type=disc><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;margin-bottom:5.25pt;mso-list:l0 level1 lfo1'><span style='font-size:11.5pt;font-family:"Arial",sans-serif'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Finterim_guidance_statements%2Finterim-guidance-statement-regarding-changes-made-essb-5814-live-presentations/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/cvM2fr3bUp9eM7mwdzjpHLpMNy-3QCVYrs-Mi__5aWg=422"><span style='color:#0071BC'>Live presentations</span></a><o:p></o:p></span></li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;margin-bottom:5.25pt;mso-list:l0 level1 lfo1'><span style='font-size:11.5pt;font-family:"Arial",sans-serif'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Finterim_guidance_statements%2Finterim-guidance-statement-regarding-changes-made-essb-5814-custom-website-development-services/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/AL2zrz1nSZBsdjoiKaCvVAQhl96mNSt5NDKEthUnsCM=422"><span style='color:#0071BC'>Custom Website Development Services</span></a><o:p></o:p></span></li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;margin-bottom:5.25pt;mso-list:l0 level1 lfo1'><span style='font-size:11.5pt;font-family:"Arial",sans-serif'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Finterim_guidance_statements%2Finterim-guidance-statement-regarding-changes-made-essb-5814-das-exclusions-and-definition-retail/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/YHrmMqn8PVIHUM_9DuUc0dim12eX2h1pjyPAb0refGE=422"><span style='color:#0071BC'>DAS Exclusion Modifications</span></a><o:p></o:p></span></li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;margin-bottom:5.25pt;mso-list:l0 level1 lfo1'><span style='font-size:11.5pt;font-family:"Arial",sans-serif'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Finterim_guidance_statements%2Finterim-guidance-statement-regarding-changes-made-essb-5814-investigation-security-security/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/SvqjJ26PRl0tI47-Bw32Mh0qqBgaSLawoe1WV7Bot4k=422"><span style='color:#0071BC'>Security Services</span></a><o:p></o:p></span></li><li class=MsoNormal style='color:black;mso-margin-top-alt:auto;margin-bottom:5.25pt;mso-list:l0 level1 lfo1'><span style='font-size:11.5pt;font-family:"Arial",sans-serif'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Finterim_guidance_statements%2Finterim-guidance-statement-regarding-changes-made-essb-5814-information-technology-services/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/QkItru4hvQB7nraV3GB3KShKk4PzdFWin_S5woiflUE=422"><span style='color:#0071BC'>IT Services</span></a><o:p></o:p></span></li></ul><h2 style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:3.75pt;margin-left:0in'><strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'>What’s next</span></strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'><o:p></o:p></span></h2><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>We will continue sharing new IGS updates as they become available.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Visit our <a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.dor.wa.gov%2Fnewretailservices/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/saKEroI3etVIQFhHHGcgw3YYJt4c79It3GHFkkys3Kg=422"><span style='color:#0071BC'>website</span></a> to view published and upcoming guidance, additional resources, and submit questions or comments.<o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div></td></tr><tr><td width="100%" style='width:100.0%;background:#F2F2F2;padding:7.5pt 22.5pt 3.75pt 22.5pt' id=bottom-footer><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td style='padding:0in 0in 0in 0in;-ms-word-break: break-all;word-break:break-word;-webkit-hyphens: none;-moz-hyphens: none;hyphens: none'><p class=MsoNormal align=center style='text-align:center'><a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.dor.wa.gov%2Fsurvey/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/xsQ8dXuNU5Df9BdZwKsTMo1FeHvMXhqeQ17tJQrx5dA=422" target="_blank"><span style='color:#0071BC;text-decoration:none'><img border=0 width=129 height=101 style='width:1.3416in;height:1.05in' id="_x0000_i1041" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3609888/survey-icon-foot_original.png" alt="Survey icon"></span></a><o:p></o:p></p></td></tr></table><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>Let us know at <a href="https://links-2.govdelivery.com/CL0/https:%2F%2Fwww.dor.wa.gov%2Fsurvey%3F/1/010101994f64482b-0c5a0c42-a52d-4267-a283-e72feb057e04-000000/-biZe_CbC5AA4AmvpP513WQc0VyNtxEnsbEXJbSbzl4=422" target="_blank"><span style='color:#0071BC'>dor.wa.gov/survey</span></a><o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-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