// Data Centers
Does your data center qualify for a sales tax exemption?
Washington exempts eligible server equipment and power infrastructure for qualifying data centers and tenants in King, Pierce, and Snohomish counties — but the equipment list, thresholds, and deadlines are easy to get wrong. Answer a few questions for a checklist you can bring to your application.
kW / county thresholds
Owners need 1.5 MW of available power and 20,000 sq ft of server space; tenants need 150 kW in their leased space — and the facility must sit in King, Pierce, or Snohomish County.
What actually qualifies
Server hardware and power infrastructure (generators, wiring, batteries) qualify. Substations, the building shell, and — commonly assumed otherwise — HVAC/cooling do not.
Deadlines that end eligibility
Equipment must be installed on or after June 9, 2022; the refurbishment qualification pathway closes July 1, 2026; no new certificates issue after July 1, 2028.
Check Your Data Center
Covers the current kW/county-based exemption (RCW 82.08.9861) only. Nothing you enter is stored.
Only King, Pierce, and Snohomish qualify.
Must be on or after 2022-06-09.
Threshold: 1.5 MW.
Threshold: 20,000 sq ft.
Scope of this tool
Washington actually runs two separate data center exemption programs. This wizard covers the current kW/county-based program (RCW 82.08.9861, effective for equipment installed since June 2022). An older, square-footage- and employment-based program (RCW 82.08.986) covers earlier-constructed facilities under different rules — if your facility doesn't fit this wizard's profile, it may still qualify under that program and should be researched separately with Delphi or a professional.
Get professional help with a data center exemption application