Washington Issues Guidance on Extended Data Center Exemptions

Aug 3rd, 2015

The Washington Department of Revenue released a special notice discussing the data center exemptions that have been extended for eligible data centers that begin construction on or after July 1, 2015 and before July 1, 2025.

The exemptions apply to eligible purchases of (1) server equipment and replacement equipment installed without intervening use; (2) the labor to install the server equipment or replacement equipment; (3) power infrastructure equipment; and (4) labor and services required to construct, install, repair, alter, or improve the power infrastructure equipment.

The special notice also covers, among other things, what qualifies as a data center, any limits on the exemptions, who is a qualifying tenant, and what equipment qualifies as server equipment and power infrastructure equipment.