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.

Summary

The bill exempts retail sales and use tax on equipment and construction services for new data centers located in a county east of the Cascades that borders another state and has at least 500,000 residents. To qualify, businesses or tenants must obtain an exemption certificate and later demonstrate a net increase in high‑wage jobs. The exemption ends in 2048 and new certificates stop being issued after 2036.

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