(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.