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." This amendment specifies that charges for classes, training, or events related to these activities will not be considered retail sales if conducted outside of an athletic or fitness facility. The bill aims to provide clarity on the tax obligations for these businesses and their services, while also outlining exclusions from the retail sales definition for charges related to the use of athletic facilities for non-fitness purposes, as well as for physical therapy and certain educational services. Additionally, the bill expands the definition of "sale at retail" to include various recreational activities, such as golf and amusement park admissions, while specifying that certain charges, like those for golf instruction, are exempt from being classified as retail sales if fees for facility use are separately identified. It also establishes exclusions for admissions to fairs and activities conducted by educational institutions and nonprofit organizations. The bill introduces new sections stating 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 refine the tax framework for recreational services and ensure proper categorization under the law.