In the state of Washington, are annual memberships taxable? And what about electronic educational assessments on testing?


We assume you were inquiring about memberships in professional associations, and professional online testing services, say for certifications or other business-related purpose. Per Deborah at the Washington State Department of Revenue, as long as you aren't receiving any material thing of value from the membership, neither that nor the testing service is taxable. However, the State informs callers that telephone conversations with staff members do not constitute legally binding decisions. Those can be obtained by filling out a ruling request form online. 

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