Providing a retail sales and use tax exemption for the construction and equipping of new data centers located in a county east of the Cascades that borders another state and has a population of at least 500,000.

 H-2870.4

HOUSE BILL 2655

State of Washington

69th Legislature

2026 Regular Session

By Representatives Ormsby, Volz, Ybarra, Berg, Springer, and Gregerson

Read first time 01/26/26. Referred to Committee on Finance.

AN ACT Relating to providing a retail sales and use tax exemption for the construction and equipping of new data centers located in a county east of the Cascades that borders another state and has a population of at least 500,000; amending RCW 82.08.988 ; adding a new section to chapter 82.08 RCW; adding a new section to chapter 82.12 RCW; creating a new section; and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. A new section is added to chapter 82.08 RCW to read as follows:

(1)(a) An exemption from the tax imposed by RCW 82.08.020 is provided for sales to qualifying businesses and to qualifying tenants of eligible server equipment to be installed, without intervening use, in an eligible computer data center to which a valid exemption certificate applies, and to charges made for labor and services rendered in respect to installing eligible server equipment.