Statutes > Washington Statutes > Title 82 - Excise taxes > 82.04 - Business and occupation tax. > 82.04.339 - Exemptions -- Day care provided by churches.

82.04.339 - Exemptions -- Day care provided by churches.

Exemptions — Day care provided by churches.

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 § 1.]