Bill > HB1148

This bill aims to exempt goods and services provided by youth athletic facilities from sales and use taxes, effective January 1, 2026. The legislation defines a "youth athletic facility" as an indoor or outdoor facility primarily used for competitive sporting events for individuals under 18 years old, operated by a nonprofit organization with 501(c)(3) tax-exempt status. The legislature's rationale is that such a tax exemption will make youth sports more affordable, support community health by encouraging physical activity, and boost local economies through sports tourism. By removing sales and use taxes on these facilities' services and goods, the bill seeks to reduce financial barriers for families and organizations supporting youth sports, particularly in underserved communities. The tax exemption applies to both the sales tax (RCW 82.08) and use tax (RCW 82.12), ensuring that purchases and usage of services at these facilities will not incur additional tax burdens. The bill emphasizes that youth athletic facilities play a crucial role in promoting physical fitness, teamwork, and social development among young people while also potentially attracting sports-related events that can benefit local businesses.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=1148&Year=2025&Initiative=false