Washington Department of Revenue Issues Exemption Guidelines for Data Center Purchases

• Qualifying tenants in Washington can make tax-exempt purchases of eligible server equipment and power infrastructure
• Qualifying tenants are business entities that lease space from a for-profit business in an eligible computer data center
• Taxpayers must provide documentation for a multi-building data center exemption
• Taxpayers must affirm that all buildings referenced in their application are all that are planned or contemplated
• One measure of duration applies for a data center with multiple buildings under one exemption certificate

Source: weaver.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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