WSR 20-18-079

INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE

[Filed September 1, 2020, 3:08 p.m.]

The department of revenue has issued the following excise tax advisory (ETA): ETA 3221.2020 Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings.

This ETA explains (1) how tenants are treated with respect to the twelve data center exemption limitations set forth in RCW 82.08.986 (2)(c); (2) how the exemption applies to a computer data center comprised of multiple buildings; and (3) how long the exemption lasts for a data center comprised of multiple buildings constructed over a number of years.

A copy of this document is available via the Internet at Excise Tax Advisories.

Atif Aziz

Tax Policy Manager

Rules Coordinator