Rural County Sales and Use Tax Exemption
Sales/use tax exemption- Threshold
- Data center in eligible rural county, $3M capex minimum
- Benefit
- Exemption from state + local sales tax on qualifying DC equipment
- Clawback exposure
- Partial — certification revocation on threshold failure
- Cliffcenter notes
- Quincy / Moses Lake / Wenatchee all qualify under the rural designation. Most Washington DC operators use this exemption.