On page 5, after line 37, insert the following:
"(12) This section does not apply to any business that is not required to file a return with the department of revenue under RCW
82.32.045(5) or any business that would qualify under RCW
82.32.045(5) if the business was not required to report taxes imposed under chapters
82.08 and
82.12 RCW."