Standard Financial Information

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Special Notices Sales And Use Tax Exemption For Nonrural Data Centers Print Sales and use tax exemption for nonrural data centers Issue Date June 09, 2022 Intended audience: Data centers in urban counties. Effective June 9, 2022, qualifying businesses and qualifying tenants can apply for a sales and use tax exemption certificate for purchases of eligible server equipment and eligible power infrastructure for an eligible computer data center located in a nonrural county. What is a nonrural (urban) county? A nonrural county is a county with a population greater than 800,000 as determined by the April 1, 2021, office of financial management population estimates. This includes King, Pierce, and Snohomish counties. What is the exemption? It is a sales or use tax exemption provided to qualifying businesses or qualifying tenants of an eligible computer data center on purchases of: Eligible server equipment installed, without intervening use, in an eligible computer data center, and the labor and services required to install it. Eligible power infrastructure and the labor and services required to construct, install, alter, or improve it. Wh