The term "employment" shall not include services rendered by any person, firm, or corporation currently engaging in a business which is registered under chapter 18.27 RCW or licensed under chapter 19.28 RCW when:

     (1) Contracting to perform work for any contractor registered under chapter 18.27 RCW or licensed under chapter 19.28 RCW;

     (2) The person, firm, or corporation has a principal place of business which would be eligible for a business deduction for internal revenue service tax purposes other than that furnished by the contractor for which the business has contracted to furnish services;

     (3) The person, firm, or corporation maintains a separate set of books or records that reflect all items of income and expenses of the business;

     (4) The work which the person, firm, or corporation has contracted to perform is:

     (a) The work of a contractor as defined in RCW 18.27.010; or

     (b) The work of installing wires or equipment to convey electric current or installing apparatus to be operated by such current as it pertains to the electrical industry as described in chapter 19.28 RCW; and

     (5) A contractor registered under chapter 18.27 RCW or licensed under chapter 19.28 RCW does not supervise or control the means by which the result is accomplished or the manner in which the work is performed.

[1983 1st ex.s. c 23 § 25; 1982 1st ex.s. c 18 § 13.]

NOTES:

     Conflict with federal requirements -- Effective dates -- Construction -- 1983 1st ex.s. c 23: See notes following RCW 50.04.073.

     Severability -- Conflict with federal requirements -- 1982 1st ex.s. c 18: See notes following RCW 50.12.200.