The Wisconsin Department of Revenue has published a guidance document on the taxation of traditional and remote learning materials. Live in-person and digital online educational services are generally a non-taxable educational service. The guidance provides that the sale of a pre-recorded webinar is generally taxable as the sale of personal property, although it may be exempt from taxation if the webinar is incidental to a non-taxable educational service. Indicia that a webinar is incidental to an educational service include evaluation by an instructor, the ability of a webinar participant to connect with other participants and presenters, or certification as a continuing-education credit.
