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.)

Full text of Washington Revised Code 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.), with citation guidance and answers to common questions.

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

(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.
[ 2022 c 267 s 6.]

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.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.12.9861

What does Revised Code of Washington § 82.12.9861 cover?

Section 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 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 § 82.12.9861?

A common citation format is "Revised Code of Washington § 82.12.9861" (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.

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