TPS

Sales/use tax deferral - Manufacturing and research and development in qualifying counties

Available to:

Manufacturers and research and developers located in counties with a population of less than 650,000 at the time of application. Applications will be accepted starting July 1, 2022. The application must be submitted before initiation of construction or purchase of equipment.

Note: This is a deferral, not an exemption. However, you do not have to repay deferred taxes unless you do not meet the conditions of the deferral program.

Qualifying activity:

Rural data centers - Sales/use tax exemption for purchases of server equipment and power infrastructure

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.

Urban data centers - Sales/use tax exemption for purchases of server equipment and power infrastructure

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: