This bill aims to exempt goods and services provided by youth athletic facilities from sales and use tax in Washington State, recognizing the important role these facilities play in promoting physical fitness and social development among young people. The legislature highlights that imposing a sales and use tax on these facilities increases financial burdens on families and organizations, potentially limiting access, especially in underserved communities. By exempting these goods and services from taxation, the bill seeks to support the growth and maintenance of youth athletic facilities, enhance local economies through sports tourism, and ensure that these vital resources remain affordable and accessible.

To implement this exemption, the bill introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), effective January 1, 2026. These sections specify that the sales tax and use tax will not apply to transactions involving youth athletic facilities, defined as nonprofit organizations primarily serving individuals under 18 years old. Additionally, the bill clarifies that certain existing RCW provisions (RCW 82.32.805 and 82.32.808) do not apply to this act, reinforcing the intent to provide a clear tax exemption for these facilities.