Exempting goods and services provided by youth athletic facilities from sales and use tax.

 H-0293.1

HOUSE BILL 1148

State of Washington

69th Legislature

2025 Regular Session

By Representatives Schmidt, Leavitt, Shavers, Eslick, and Rule

Prefiled 12/31/24. Read first time 01/13/25. Referred to Committee on Finance.

AN ACT Relating to exempting goods and services provided by youth athletic facilities from sales and use tax; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; and creating new sections.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. The legislature finds that youth athletic facilities play a crucial role in promoting physical fitness, teamwork, and social development among young people. These facilities offer safe and structured environments for children to engage in sports and recreational activities, fostering healthier lifestyles and reducing the risks of childhood obesity and related health concerns.

The legislature finds that implementing a sales and use tax on youth athletic facility goods and services increases the financial burden on families and organizations that support youth sports. This could lead to reduced access to these essential facilities, particularly in underserved communities, where affordability is already a significant barrier.