Following public protest, the Washington State Legislature repealed its application of sales tax to charges for the "opportunity to dance." This repeal becomes effective October 1, 2013 and expires on July 1, 2017.

Washington taxes sales of amusement and recreation services. Cover charges to venues that include spaces designated for dancing are currently subject to tax. The new law provides that taxable amusement and recreation services will no longer include providing the opportunity to dance in exchange for a cover charge.

A business provides an opportunity to dance when (1) it has a designated area where customers are allowed to dance and (2) the business advertises this. A "cover charge" is a charge to enter an establishment that provides the customer with the opportunity to dance.

http://dor.wa.gov/Docs/Pubs/SpecialNotices/2013/sn_13_DanceTax.pdf