Scope
RCW 82.12.986 provides an exemption from the use tax imposed by RCW 82.12.020 for the use by qualifying businesses or qualifying tenants of eligible server equipment to be installed in an eligible computer data center, and related power infrastructure and labor, as the section specifies. The exemption does not apply to items first used on or after 1 July 2048, and the section expires 1 July 2053.
- Geographic scope
- Washington
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Washington State Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- 1 July 2048
- Ended
- Not recorded as ended
- Completion condition
- The exemptions provided by the section expire on 1 July 2048, and the exemption does not apply to covered items first used on or after that day. The statutory section itself remains on the books until 1 July 2053; that later housekeeping date is not the exemption expiration.
- Source document
- The source page states no document date
- Last checked
- 1 October 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Washington RCW 82.12.986 is the use-tax counterpart of the rural-county data center sales tax exemption. It exempts the use of eligible server equipment and power infrastructure in an eligible computer data center by qualifying businesses or tenants. The exemptions expire on 1 July 2048, and the statutory section itself expires on 1 July 2053.
What this does not establish
- Qualification (rural county, certificate) follows RCW 82.08.986, recorded separately; this record does not restate those tests.
- The section's history line shows no 2026 c 266 amendment; whether the 2026 removal of replacement equipment reaches this section by cross-reference 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=82.12.986&pdf=true