This Excise Tax Advisory (ETA) addresses how tenants are treated with respect to the twelve data center exemption limitation provided in RCW 82.08.986(2)(c), and the application process for a computer data center comprised of multiple buildings.
Data Center Exemption: Qualifying Tenants & Multiple Buildings
Planned stakeholder meetings
None at this time.
Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than June 21, 2019. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.
General questions and/or how to make a public comment
If you wish to make a public comment or have general questions about this ETA, contact Joseph Vidal at JosephV@dor.wa.gov. Any written comments received will be retained as part of the official Tax Advisory File.