Washington’s sales and use tax exemption for eligible server equipment and power infrastructure installed in certain computer data centers has been extended to apply to a data center constructed between July 1, 2015 and July 1, 2025. For data centers constructed during this period, replacement server equipment must be installed within 12 years after the date of the certificate of occupancy in order to qualify for the exemption. For a data center built between March 31, 2012 and July 1, 2015, replacement server equipment must be installed before April 1, 2024. For data centers that commenced construction after July 1, 2015 but before July 1, 2019, the exemption is limited to eight data centers, with the total eligible data centers limited to 12 from July 1, 2015 through July 1, 2025. The exemption is available on a first-in-time basis based on the application date. (S.B. 6057, Laws 2015)