2025 tax preference review: Trade Convention Attendance
25-10 final report | December 2025
Aline Meysonnat, research analyst
Pete van Moorsel, tax review coordinator; Eric Thomas, legislative auditor
Legislative Auditor's conclusion
The preference meets the inferred objective of providing tax treatment like that in other states. Washington's tax laws limit the number of beneficiaries and the amount they can save.
Key points
- Preference exempts out-of-state businesses that attend only one Washington trade convention per year and do not make sales or take orders at the convention.
- Washington tax laws effectively limit the number of beneficiaries and the amount they can save.
- Preference provides consistent treatment across states.
- The preference likely has minimal influence on trade convention attendance due to its limited nature.
Legislative Auditor’s recommendations
The Legislative Auditor makes one recommendation.
Recommendation #1
The Legislature should continue the tax preference.
- The preference meets the inferred objective of providing consistent tax treatment with other states.
- Trade convention events and attendance are not at the 2015 level, but the COVID-19 pandemic disrupted the convention industry. The influence of the preference on trade convention attendance is likely minimal due to the limited nature of the preference.
Legislation required: Yes
Fiscal impact: If the Legislature continues the preference, beneficiaries would likely realize a minimal amount of savings in the 2027-29 biennium.
Implementation date: 2026 legislative session
Commission recommendation: Endorse without comment (HTML)
Read the full report
Trade Convention Attendance (HTML)