Exempts sales and use tax on goods and services provided by youth athletic facilities.

The bill exempts sales and use tax on goods and services provided by youth athletic facilities, which are defined as indoor or outdoor facilities primarily used for competitive youth sporting events for persons under the age of 18 and run by a nonprofit organization. This exemption aims to make these facilities more affordable for families, promote healthy lifestyles, and strengthen local economies by attracting tournaments, events, and visitors. The tax exemption takes effect starting January 1, 2026.

Exempts sales and use tax on goods and services provided by youth athletic facilities.

The bill exempts sales and use tax on goods and services provided by youth athletic facilities, which are defined as indoor or outdoor facilities primarily used for competitive youth sporting events for persons under the age of 18 and run by a nonprofit organization. This exemption aims to make these facilities more affordable for families, promote healthy lifestyles, and strengthen local economies by attracting tournaments, events, and visitors. The tax exemption takes effect starting January 1, 2026.