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Bill

HB 1148

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

2025-2026 Regular Session Introduced by Carolyn Eslick and 4 co-sponsors

HB 1148 exempts youth athletic facility goods and services from Washington sales tax, reducing costs for youth sports programs but decreasing state revenue.

Public hearing in the House Committee on Finance at 1:30 PM.
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Bill Summary · HB 1148

Legislative bill overview

HB 1148 would exempt goods and services provided by youth athletic facilities from Washington's sales and use tax. This creates a tax break specifically for businesses or organizations operating youth sports programs, reducing the tax burden on items and services they provide to young athletes.

Why is this important

Youth athletic programs serve as critical infrastructure for physical activity, community development, and childhood health in Washington. Tax exemptions can lower costs for families accessing these programs and make youth sports more affordable and accessible across income levels, though they also reduce state revenue that funds other services.

Potential points of contention

  • Revenue impact: Removing sales tax on youth athletic goods and services reduces state and local government revenue, which must be offset through other taxes, spending cuts, or budget adjustments
  • Definition ambiguity: The bill's scope depends on how "youth athletic facilities" is defined—unclear boundaries could lead to disputes over what qualifies and create unequal treatment of similar businesses
  • Fairness concerns: Non-athletic youth programs (arts, academic enrichment, scouts) would not receive the same tax exemption, raising equity questions about which youth services deserve preferential tax treatment
  • Implementation complexity: Retailers and service providers must distinguish between taxable and non-taxable transactions, creating administrative burden and potential compliance costs

Compiled from official sources — confirm details with the bill’s official record.

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