RCW 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 § 6.]
NOTES:
Tax preference performance statement—2022 c 267 §§ 3-6: See note following RCW 82.08.986.
Findings—Intent—2022 c 267: See note following RCW 82.08.986.
Structure Revised Code of Washington
82.12.0201 - Dedication of taxes—Comprehensive performance audits.
82.12.0203 - Refinery fuel gas—Value—Tax rate—Local use tax exemption.
82.12.0205 - Exemptions—Waste vegetable oil.
82.12.0207 - Exemptions—Adapted housing—Disabled veterans—Construction.
82.12.0208 - Exemptions—Digital codes.
82.12.022 - Natural or manufactured gas—Use tax imposed—Exemption.
82.12.023 - Natural or manufactured gas, exempt from use tax imposed by RCW 82.12.020.
82.12.024 - Deferral of use tax on certain users of natural or manufactured gas.
82.12.02525 - Exemptions—Sale of copied public records by state and local agencies.
82.12.0253 - Exemptions—Use of tangible personal property taxable under chapter 82.16 RCW.
82.12.0255 - Exemptions—Nontaxable tangible personal property, warranties, and digital products.
82.12.0256 - Exemptions—Use of motor vehicle and special fuel—Conditions.
82.12.025651 - Exemptions—Use of machinery and equipment by public research institutions.
82.12.025661 - Exemptions—Aircraft maintenance repair—Building construction.
82.12.0261 - Exemptions—Use of livestock.
82.12.0262 - Exemptions—Use of poultry for producing poultry and poultry products for sale.
82.12.0263 - Exemptions—Use of fuel by extractor or manufacturer thereof.
82.12.0264 - Exemptions—Use of dual-controlled motor vehicles by school for driver training.
82.12.0267 - Exemptions—Use of semen in artificial insemination of livestock.
82.12.02685 - Exemptions—Use of tangible personal property related to farmworker housing.
82.12.0271 - Exemptions—Use of wearing apparel only as a sample for display for sale.
82.12.0272 - Exemptions—Use of personal property in single trade shows.
82.12.0273 - Exemptions—Use of pollen.
82.12.02745 - Exemptions—Use by free hospitals of certain items.
82.12.0275 - Exemptions—Use of certain drugs or family planning devices.
82.12.0276 - Exemptions—Use of returnable containers for beverages and foods.
82.12.0277 - Exemptions—Certain medical items.
82.12.0282 - Exemptions—Use of vans as ride-sharing vehicles.
82.12.0283 - Exemptions—Use of certain irrigation equipment.
82.12.0293 - Exemptions—Use of food and food ingredients.
82.12.0294 - Exemptions—Use of feed for cultivating or raising fish for sale.
82.12.0296 - Exemptions—Use of feed consumed by livestock at a public livestock market.
82.12.0297 - Exemptions—Use of food purchased under the supplemental nutrition assistance program.
82.12.031 - Exemptions—Use by artistic or cultural organizations of certain objects.
82.12.0311 - Exemptions—Use of materials and supplies in packing horticultural products.
82.12.0315 - Exemptions—Rental or sales related to motion picture or video productions—Exceptions.
82.12.0316 - Exemptions—Sales of cigarettes by Indian retailers.
82.12.0318 - Exemptions—Use of vapor products sold by Indian retailers.
82.12.032 - Exemption—Use of used park model trailers.
82.12.033 - Exemption—Use of certain used mobile homes.
82.12.034 - Exemption—Use of used floating homes.
82.12.0345 - Exemptions—Use of newspapers.
82.12.0347 - Exemptions—Use of academic transcripts.
82.12.036 - Exemptions and credits—Pollution control facilities.
82.12.037 - Credits and refunds—Bad debts.
82.12.040 - Retailers to collect tax—Penalty.
82.12.045 - Collection of tax on vehicles by county auditor or director of licensing—Remittance.
82.12.060 - Installment sales or leases.
82.12.070 - Cash receipts taxpayers—Bad debts.
82.12.195 - Bundled transactions—Tax imposed.
82.12.207 - Investment data for investment firms.
82.12.215 - Exemptions—Large private airplanes.
82.12.225 - Exemptions—Nonprofit fund-raising activities.
82.12.700 - Exemptions—Vessels sold to nonresidents.
82.12.798 - Exemptions—Use of feminine hygiene products.
82.12.799 - Exemptions—Vessels exempt from registration.
82.12.800 - Exemptions—Uses of vessel, vessel's trailer by manufacturer.
82.12.801 - Exemptions—Uses of vessel, vessel's trailer by dealer.
82.12.803 - Exemptions—Nebulizers.
82.12.804 - Exemptions—Ostomic items.
82.12.805 - Exemptions—Personal property used at an aluminum smelter.
82.12.806 - Exemptions—Use of computer equipment parts and services by printer or publisher.
82.12.807 - Exemptions—Direct mail delivery charges.
82.12.816 - Exemptions—Electric vehicle batteries and fuel cells—Labor and services—Infrastructure.
82.12.817 - Exemptions—Fuel cell electric vehicles.
82.12.820 - Exemptions—Warehouse and grain elevators and distribution centers.
82.12.832 - Exemptions—Use of gun safes.
82.12.834 - Exemptions—Sales/leasebacks by regional transit authorities.
82.12.845 - Use of motorcycles loaned to department of licensing.
82.12.850 - Exemptions—Conifer seed.
82.12.855 - Exemptions—Replacement parts for qualifying farm machinery and equipment.
82.12.860 - Exemptions—Property and services acquired from a federal credit union.
82.12.865 - Exemptions—Diesel, biodiesel, and aircraft fuel for farm fuel users.
82.12.875 - Automotive adaptive equipment.
82.12.880 - Exemptions—Animal pharmaceuticals.
82.12.890 - Exemptions—Livestock nutrient management equipment and facilities.
82.12.900 - Exemptions—Anaerobic digesters.
82.12.910 - Exemptions—Propane or natural gas to heat chicken structures.
82.12.920 - Exemptions—Chicken bedding materials.
82.12.925 - Exemptions—Dietary supplements.
82.12.930 - Exemptions—Watershed protection or flood prevention.
82.12.935 - Exemptions—Disposable devices used to deliver prescription drugs for human use.
82.12.940 - Exemptions—Over-the-counter drugs for human use.
82.12.945 - Exemptions—Kidney dialysis devices.
82.12.950 - Exemptions—Steam, electricity, electrical energy.
82.12.956 - Exemptions—Hog fuel used to generate electricity, steam, heat, or biofuel.
82.12.962 - Exemptions—Use of machinery and equipment in generating electricity.
82.12.965 - Exemptions—Semiconductor materials manufacturing.
82.12.9651 - Exemptions—Gases and chemicals used in production of semiconductor materials.
82.12.970 - Exemptions—Gases and chemicals used to manufacture semiconductor materials.
82.12.975 - Computer parts and software related to the manufacture of commercial airplanes.
82.12.983 - Exemptions—Wax and ceramic materials.
82.12.985 - Exemptions—Insulin.
82.12.995 - Exemptions—Certain limited purpose public corporations, commissions, and authorities.
82.12.996 - Exemptions—Battery-powered electric marine propulsion systems—Qualifying vessels.
82.12.998 - Exemptions—Weatherization of a residence.
82.12.999 - Exemptions—Joint municipal utility services authorities.
82.12.9994 - Exemptions—Bottled water—Prescription use.
82.12.99941 - Exemptions—Bottled water—Primary water source unsafe.
82.12.9995 - Exemptions—Restaurant employee meals.
82.12.9996 - Exemptions—Vessel deconstruction.
82.12.9999 - Exemptions—Vehicles using clean alternative fuels and electric vehicles.