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

HB 1148 exempts goods and services provided by qualifying nonprofit youth athletic facilities from Washington State's sales and use tax, effective January 1, 2026. The bill applies specifically to facilities primarily hosting competitive sports for youth under 18, operated by 501(c)(3) nonprofit organizations. This change aims to reduce costs for families and support facility accessibility, particularly in underserved communities. The exemption covers both sales transactions and the use of purchased goods/services at these facilities.