Scope
RCW 82.08.986(1)(e) provides that new exemption certificates may not be issued on or after 1 July 2026 for data centers that qualify through refurbishment, and that the exemption granted to data centers that qualify through refurbishment under subsection (1)(e) expires 1 July 2026. Only that refurbishment path ended; the rest of the rural-county data center exemption continues to 1 July 2048.
- Geographic scope
- Washington
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Washington State Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- 1 July 2026
- Ended
- 1 July 2026
- Completion condition
- The refurbishment path expired by its own terms on 1 July 2026.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Washington's rural-county data center sales tax exemption, RCW 82.08.986, included a path for data centers that qualify through refurbishment. The current section says new certificates for that path may not be issued on or after 1 July 2026 and that the refurbishment exemption expires 1 July 2026. That path has therefore ended; the section's other exemptions continue until 1 July 2048.
What this does not establish
- This is the same statutory section as the separate record wa-rcw-8208986-rural-data-center-exemption (primary source https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.986&pdf=true); this record uses the HTML rendering of the same section and records only the dated expiration of the refurbishment path.
- Whether any refurbishment certificate issued before 1 July 2026 continues in some other form was not analysed.
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)
Sources
https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.986