This bill aims to exempt goods and services provided by youth athletic facilities from sales and use tax in Washington State, effective January 1, 2026. The legislature recognizes the importance of these facilities in promoting physical fitness and social development among youth, and acknowledges that imposing a sales tax could hinder access, particularly for families in underserved communities. By removing this financial burden, the bill seeks to support the growth and maintenance of youth athletic facilities, thereby enhancing local economies through increased sports tourism and related business activities.

To implement this exemption, the bill introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW). It defines a "youth athletic facility" as a nonprofit organization-run venue primarily used for competitive sporting events for individuals under 18 years of age. Additionally, the bill specifies that certain existing RCW provisions (RCW 82.32.805 and 82.32.808) do not apply to this act, ensuring that the new tax exemption is effectively established without conflicting with previous regulations.