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TPS-TIE
Sales and use tax exemption for nonrural data centers
Intended audience: Data centers in urban counties.
Effective June 9, 2022, qualifying businesses and qualifying tenants can apply for a sales and use tax exemption certificate for purchases of eligible server equipment and eligible power infrastructure for an eligible computer data center located in a nonrural county.
Sales and use tax exemption for rural data centers expanded
Intended audience: Data centers in rural counties.
Effective June 10, 2022, qualifying businesses and qualifying tenants can apply for a sales and use tax exemption certificate for purchases of eligible server equipment and eligible power infrastructure for an eligible computer data center located in a rural county as defined in RCW 82.14.370.
Out of state businesses reporting thresholds and nexus
Updated April 2020
Starting Jan. 1, 2020, a business must register to report B&O tax and collect/submit applicable sales tax, if the business meets any of the following thresholds in the current or prior year:
Apportionment
Updated October 2024
This guide is intended to help businesses with apportionable income understand their tax reporting responsibilities in the state of Washington. The information in this guide is general in nature and does not replace or substitute Washington laws or rules.
For more information or to get answers to specific tax questions, you may request a ruling at RulingsDOR@dor.wa.gov.
Nonresident vessel permits
Intended audience: Nonresident vessel owners.
Washington law provides that a properly registered nonresident vessel is not subject to Washington registration requirements or use tax if the vessel is used in Washington for no more than 60 calendar days during any continuous 12-month period. Generally, nonresident vessel permits may be purchased to extend the time of use in this state without incurring a Washington registration obligation, and in some cases without a use tax obligation.
