Scope
Washington chapter 266 of 2026, enacted as Engrossed Substitute Senate Bill 6231, removed the ongoing replacement-server-equipment paths from the data center sales- and use-tax exemption definitions effective 1 July 2026. Older rural replacement definitions with already-passed 2018 and 2024 installation deadlines remain in the session-law text. The act amended both the rural-county and large-county programs but did not repeal either program as a whole.
- Geographic scope
- Washington
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Washington State Legislature
Dates
- Adopted
- 1 April 2026
- Effective
- 1 July 2026
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The act's general effective date was 11 June 2026, while sections 2 and 3 took effect on 1 July 2026. The remaining exemptions continue under their own conditions and dates.
- Source document
- 1 April 2026
- Last checked
- 22 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Washington chapter 266 of 2026 removed the ongoing replacement-server-equipment paths from the qualifying data center sales- and use-tax exemption definitions beginning 1 July 2026. Older rural replacement definitions tied to already-passed 2018 and 2024 installation deadlines remain in the text. The session law was approved on 1 April 2026. The amendment applies to both the rural-county and large-county programs, but it does not repeal either program or change their separate statutory expiration dates into a 2026 program end.
What this does not establish
- This amendment removes replacement server equipment; it does not repeal the exemptions for all eligible server equipment and power infrastructure.
- The rural and large-county statutes retain different qualification rules, certificate cutoffs, and section expiration dates.
- The record does not determine whether a particular replacement purchase qualifies under a transition or other provision.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Rural-county data center sales-tax exemption (In effect)
- Related, not a replacement Large-county data center sales-tax exemption (In effect)
Sources
https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf