Washington Department of Revenue logo
Program

Rural Data Centers — Sales/Use Tax Exemption

Offers tax exemptions in Washington for rural data center facilities and key construction.

Washington Department of RevenueWashingtonTax credit

Washington state exempts sales and use taxes on construction and equipment purchases for large rural data center facilities. Per raw source: facilities must be 100,000+ sq ft, with building permits issued in specified windows. The program expires July 1, 2048. A parallel Urban Data Centers exemption applies to King, Pierce, or Snohomish County facilities, expiring July 1, 2038, with limited certificates issued annually. Not a competitive grant — entitlement-style exemption claimed on excise returns.

AIHardware

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 1 Jun 2026Source: dor.wa.gov