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WA HB1148

Bill

Official Source

Status

Introduced

1/13/2025

Primary Sponsor

Suzanne Schmidt

Click for details

Origin

House of Representatives

2025-2026 Regular Session

AI Summary

  • Exempts sales made by youth athletic facilities from state sales tax (RCW 82.08.020) and use tax (chapter 82.12 RCW) beginning January 1, 2026

  • Defines "youth athletic facility" as an indoor or outdoor facility primarily used for competitive sporting events for persons under age 18

  • Qualifying facilities must be operated by nonprofit organizations with 501(c)(3) tax-exempt status under federal law

  • Exempts the act from tax preference performance statement requirements under RCW 82.32.805 and 82.32.808

Legislative Description

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

Last Action

By resolution, reintroduced and retained in present status.

1/12/2026

Committee Referrals

Finance1/13/2025

Full Bill Text

No bill text available