Community Empowerment Zone
B&O credit for new employees in manufacturing and research & development in rural counties
Available to: Manufacturers, R&D laboratories, and commercial testing facilities located in rural counties or within a CEZ.
Qualifying activity: Creating new employment positions/increase instate employment by 15%.
Purchases of server equipment and power infrastructure for use in eligible data centers - sales/use tax exemption
Attention:The Department is currently accepting applications for this program. Please see the Special Notice titled Data center exemption and application process for details.
Available to: The owner—and tenants—of an eligible data center that has a combined square footage of at least 100,000 square feet and is located in a rural county.
To qualify the data center must have a building permit to construct, renovate, or expand the data center issued during one of the following periods:
Sales/use tax exemption on:
Approval and reporting:
Sales & use tax deferral/waiver for corporate headquarters locating in community empowerment zone
Available to: Business with corporate headquarters locating in a CEZ.
For local assistance, please contact:
Greater Spokane Incorporated
Business Development Manager