This chapter shall not apply to amounts derived by a church that is exempt from property tax under RCW 84.36.020 from the provision of care for children for periods of less than twenty-four hours.[ 1992 c 81 s 1.]
Exemptions—Day care provided by churches.
RCW 82.04.339 — under Chapter 82.04 Business and occupation tax..
RCW 82.04.339