Washington passed legislation which allows a sales and use tax exemption for the sales of eligible server equipment to be installed in qualifying computer data centers. To be eligible, a computer data center must be located in a rural county, have at least twenty thousand square feet dedicated to housing working servers, and have commenced construction between March 31, 2010 and July 1, 2011. Eligible server equipment includes original server equipment installed in an eligible computer data center on or after April 1, 2010 as well as replacement server equipment installed before April 1, 2018. Replacement servers only qualify if replacing originally qualified servers. A qualifying business must establish within six years that is has increased employment in a computer data center by a minimum of thirty-five family wage jobs from the date it became operational. Other rules apply. The exemption takes effect on April 1, 2010 and expires on April 1, 2018 (Ch. 1 (S.B. 6789), Laws 2010, 1st Special Session, effective April 1, 2010).