Scope
RCW 82.12.9861 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 in counties with populations over 800,000, and related power infrastructure and labor, as the section specifies. The exemption does not apply to items first used on or after 1 July 2038, and the section expires 1 July 2043.
- 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 2043
- Ended
- Not recorded as ended
- Completion condition
- The section says it expires 07/01/2043 (stored as the scheduled expiration). The exemption does not apply to equipment first used on or after 1 July 2038; that is a qualification cutoff.
- 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 RCW 82.12.9861 is the use-tax counterpart of the large-county (over 800,000 people) data center sales tax exemption. It exempts the use of eligible server equipment and power infrastructure in an eligible computer data center. It does not apply to equipment first used on or after 1 July 2038, and the section itself expires on 1 July 2043.
What this does not establish
- Qualification follows RCW 82.08.9861, recorded separately; this record does not restate those tests.
- The section's history line shows no 2026 c 266 amendment; cross-reference effects of that amendment were 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 Large-county data center sales-tax exemption (In effect)
Sources
https://app.leg.wa.gov/RCW/default.aspx?cite=82.12.9861&pdf=true