Data Centers

Available to:

Available to the owner and tenants of an eligible data center that has a combined square footage of at least 100,000 square feet and is located in a rural county.

Qualifying activity:

Construct, renovate, or expand a data center under a building permit issued during one of the following periods:

• April 1, 2010 to June 30, 2011.
• April 1, 2012 to June 30, 2015.
• July 1, 2015 to June 30, 2036.

Or, refurbish an existing facility.

Available to:

Available to the owner and tenants of an eligible data center that has a combined square footage of at least 100,000 square feet and is located in King, Pierce, or Snohomish County.

Qualifying activity:

To qualify, the data center must have a building permit to construct, renovate, or expand the data center issued after June 9, 2022, or refurbish an existing facility.

Refurbish means a substantial improvement to an eligible computer data center.

Sales/use tax exemption on: