The Washington Department of Revenue recently released informal guidance regarding the taxability of online instructional classes. The guidance states that live classes where participants can interact in real-time with the presenter are not subject to sales tax; however, pre-recorded videos and classes are subject to sales tax. This distinction focuses on the live ability to interact with the presenter—a chat room or help desk would not be sufficient to classify a class as not taxable. As examples, the guidance states that a fitness studio’s classes with two-way video and audio connectivity is not subject to sales tax, regardless of whether the charges are a monthly subscription fee or pay-per-class. However, a service that charges customers a monthly fee for live-streamed online cooking classes are subject to sales tax because there is no real time interaction between the presenter and the students.