Washington Statutes

§ 82.04.4264 — Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.

Washington § 82.04.4264
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4264 (Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.04.4264 (2026).

Text

(1)This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.
(2)As used in this section:
(a)"Domiciliary care" has the meaning provided in RCW 18.20.020 .
(b)"Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district. Effective date — 2021 c 176: See note following RCW 24.03A.005 . Application — 2012 c 10: See note following RCW 18.20.010 . Effective date — 200

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Related

§ 18.20.020
Washington § 18.20.020
§ 24.03A.005
Washington § 24.03A.005
§ 18.20.010
Washington § 18.20.010
§ 83.100.230
Washington § 83.100.230
§ 82.12.808
Washington § 82.12.808

Legislative History

[2021 c 176 s 5245;2012 c 10 s 71;2005 c 514 s 301.]

Nearby Sections

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Bluebook (online)
Washington § 82.04.4264, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.04.4264.