Washington § 82.12.9861 Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.(Expires July 1, 2043.)

Washington Statutes

§ 82.12.9861 — Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.(Expires July 1, 2043.)

Washington § 82.12.9861

Title 82EXCISE TAXES

Ch. 82.12USE TAX

This text of Washington § 82.12.9861 (Exemptions—Eligible server equipment—Eligible power infrastructure—Computer data centers in counties with populations over 800,000.(Expires July 1, 2043.)) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.12.9861 (2026).

Text

(1)An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equipment. The exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure.

(2)The exemption provided in this section does not apply to any person for whom the exemption under RCW 82.08.9861 does not apply.

(3)A qualifying business or a qualifying tenant claiming an exemption under this section must comple

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(1) An exemption from the tax imposed by RCW 82.12.020 is provided for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center, and to the use of labor and services rendered in respect to installing such server equipment. The exemption also applies to the use by a qualifying business or qualifying tenant of eligible power infrastructure, including labor and services rendered in respect to installing, repairing, altering, or improving such infrastructure.

(2) The exemption provided in this section does not apply to any person for whom the exemption under RCW 82.08.9861 does not apply.

(3) A qualifying business or a qualifying tenant claiming an exemption under this section must complete an annual tax performance report as required in RCW 82.32.534 . The report must identify construction firm names and employment levels used for constructing, renovating, refurbishing, or remodeling the data centers.

(4) The definitions and requirements in RCW 82.08.9861 apply to this section.

(5) The exemption provided in subsection (1) of this section does not apply to the use of eligible server equipment and eligible power infrastructure, and the labor and services provided in subsection (1) of this section, if first used by qualifying businesses or qualifying tenants on or after July 1, 2038.

(6) This section expires July 1, 2043.

Tax preference performance statement — 2022 c 267 ss 3-6: See note following RCW 82.08.986 .

Findings — Intent — 2022 c 267: See note following RCW 82.08.986 .