The bill amends RCW 82.04.050 to clarify the tax treatment of pilates studios and gymnastics facilities in Washington State by including pilates, gymnastics, and associated services in the definition of "sale at retail" or "retail sale." As a result, charges for these activities, whether conducted at community centers, parks, or schools, will be subject to retail sales tax. The bill also delineates exclusions for certain charges related to athletic or fitness facilities, ensuring that services like physical therapy and personal training are treated differently for tax purposes. Additionally, it provides a comprehensive definition of "athletic or fitness facility," encompassing a variety of physical fitness activities and services. Moreover, the bill expands the definition of "sale at retail" or "retail sale" to include various recreational activities, such as golf and amusement park access, while specifying that certain charges related to these activities are exempt from retail sales classification. Notably, it clarifies that charges for golf instruction are exempt from being classified as retail sales if associated fees for using golfing facilities are separately identified. The bill also outlines exclusions for admission charges to fairs, carnivals, and festivals, as well as activities conducted by educational institutions and nonprofit organizations. It establishes that RCW 82.32.805 and 82.32.808 do not apply to this act and sets an effective date of October 1, 2025, aiming to provide clarity on the taxation of various recreational services and activities.