Full text of Washington Revised Code of Washington § 82.12.986 — Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers. (Expires July 1, 2053.), with citation guidance and answers to common questions.
§ 82.12.986. Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers. (Expires July 1, 2053.)
(1)(a) 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 for which an exemption certificate under RCW
82.08.986 has been issued, and to the use of labor and services rendered in respect to installing such server equipment.
(b) Until July 1, 2048, this 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 at an eligible computer data center for which an exemption certificate under RCW
82.08.986 has been issued.
(c) The exemptions provided in this section expire July 1, 2048.
(2) A qualifying business or a qualifying tenant is not eligible for the exemption under this section unless the department issued an exemption certificate to the qualifying business or a qualifying tenant for the exemption provided in RCW
82.08.986.
(3) The definitions and requirements in RCW
82.08.986 apply to this section.
(4) 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, 2048.
(5) This section expires July 1, 2053.
Notes
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.
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 ss 302 and 303: See note following RCW
82.08.986.
Intent—Finding—2012 2nd sp.s. c 6 ss 302, 303, and 304: See note following RCW
82.08.986.
Existing rights, liabilities, or obligations—Effective dates—Contingent effective dates—2012 2nd sp.s. c 6: See notes following RCW
82.04.29005.
Effective date—2010 1st sp.s. c 23: See note following RCW
82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW
82.04.220.
Intent—Finding—Effective date—2010 1st sp.s. c 1: See notes following RCW
82.08.986.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.12.986
What does Revised Code of Washington § 82.12.986 cover?
Section 82.12.986 ("Exemptions — Eligible server equipment — Eligible power infrastructure — Computer data centers. (Expires July 1, 2053.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 82.12.986?
A common citation format is "Revised Code of Washington § 82.12.986" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 82.12.986 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
