This bill aims to exempt goods and services provided by youth athletic facilities from sales and use tax in Washington State, recognizing the vital 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 resources remain affordable and accessible.

The bill introduces new sections to chapters 82.08 and 82.12 of the Revised Code of Washington (RCW), effective January 1, 2026. It specifies that the sales tax will not apply to sales made by youth athletic facilities and that the use tax will not apply to goods and services purchased from these facilities. A "youth athletic facility" is defined as a nonprofit organization-run facility primarily used for competitive youth sporting events for individuals under 18 years of age. Additionally, the bill states that certain existing RCW provisions do not apply to this act, further solidifying the tax exemption for these facilities.