Internet and telecommunications infrastructure for tribes

From the 2024 DOR Tax Exemption Study

82.08.989; 82.12.989 - Internet and telecommunications infrastructure for tribes Description A state sales and use taxes exemption is provided for sales, labor, and services associated with the construction of a qualified infrastructure project (QIP). The exemption applies to: - Sales of building materials. - Telecommunications equipment. - Personal property used or incorporated into a qualified infrastructure project. - Charges made for the labor and services related to the construction of a QIP. - The installation of any equipment or other personal property incorporated into a QIP. QIP owners must apply to the department for an exemption certificate. The exemption certificate expires on the date the QIP owner certifies the project as operationally complete or January 1, 2030, whichever is first. The total amount of state sales and use tax exempted may not exceed $8 million. Qualified infrastructure project means the construction of buildings and utilities related to the deployment of modern global internet and telecommunications infrastructure that occurs in part in a distressed county located on the coast of Washington. QIP owner means a wholly owned subsidiary of a federally re