Bill
Bill > SB5411
summary
Introduced
01/22/2025
01/22/2025
In Committee
01/22/2025
01/22/2025
Crossed Over
Passed
Dead
03/12/2026
03/12/2026
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT Relating to the tax treatment of pilates studios and 2 gymnastics facilities; reenacting and amending RCW 82.04.050; 3 creating a new section; and providing an effective date. 4
AI Summary
This bill clarifies the tax treatment of Pilates studios and gymnastics facilities by modifying the existing Washington state tax code (RCW 82.04.050) to specifically include Pilates and gymnastics in the definition of certain athletic and fitness facility services. The bill expands the existing provisions about athletic and fitness facilities to explicitly mention Pilates and gymnastics classes, training, events, and associated services. Specifically, the legislation adds Pilates and gymnastics to the list of activities that are exempt from certain tax classifications when conducted outside of a dedicated athletic or fitness facility, such as when held at community centers, parks, schools, hospitals, or private residences. The bill will take effect on October 1, 2025, and aims to provide clarity about how such fitness-related services are taxed under Washington state law. By making these specific additions, the bill ensures that Pilates and gymnastics services are treated consistently with other similar physical fitness activities under the state's tax regulations.
Committee Categories
Budget and Finance
Sponsors (6)
T'wina Nobles (D)*,
Adrian Cortes (D),
Paul Harris (R),
Marcus Riccelli (D),
Rebecca Saldaña (D),
Sharon Shewmake (D),
Last Action
By resolution, reintroduced and retained in present status. (on 01/12/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://app.leg.wa.gov/billsummary?BillNumber=5411&Year=2025&Initiative=false |
| Fiscal Note - 5411 SB (Final) | https://fnspublic.ofm.wa.gov/FNSPublicSearch/GetPDF?packageID=73085 |
| Senate Bill Report | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/5411%20SBR%20WM%20TA%2025.pdf |
| Senate Bill Report (Orig.) | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bill%20Reports/Senate/5411%20SBA%20WM%2025.pdf |
| BillText | https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Senate%20Bills/5411.pdf |
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