*Red font in the legislation and regulation indicates changes from previous reporting

WASHINGTON – sales tax exemptions related to waterparks and recreational swimming


Issue:  SB 6501 - Swimming Restrictions/Incentives, WATER PARKS


Affects: Those who run waterparks or public swimming facilities


Send comments to:  Jennifer Hatfield, jhatfield@apsp.org


Bill Summary:  This measure provides a sales and use tax exemption to athletic and fitness facilities. This measure expires January 1, 2029.


This measure stipulates that the term "sale at retail" or "retail sale" includes amounts charged, however labeled, to consumers to engage in any of the activities listed in this subsection, including the furnishing of any associated equipment or, except as otherwise provided in this subsection, providing instruction in such activities, where such charges are not otherwise defined as a "sale at retail" or "retail sale" in this section:


(1) Access to amusement park, theme park, and waterpark facilities, including but not limited to charges for admission and locker or cabana rentals.


(2) Swimming, but only in respect to (A) Recreational or fitness swimming that is open to the public, such as open swim, lap swimming, and special events like kids night out and pool parties during open swim time, and (B) Pool parties for private events, such as birthdays, family gatherings, and employee outings. Fees for swimming lessons, to participate in swim meets and other competitions, or to join a swim team, club, or aquatic facility are not retail sales under this subsection.


Status: Introduced; referred to Senate Ways and Means Committee 1/22/2018. Failed upon adjournment.


Proposed legislation: http://lawfilesext.leg.wa.gov/biennium/2017-18/Pdf/Bills/Senate%20Bills/6501.pdf