Washington Revised Code Title 82. Excise Taxes § 82.04.4264. Exemptions--Nonprofit assisted living facilities--Room and domiciliary care

(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.