HB 961 VA Introduced
Retail Sales and Use Tax; commercial and industrial exemptions, data centers.
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Summary
Retail sales and use tax; commercial and industrial exemptions; data centers. Limits, beginning July 1, 2026, the retail sales and use tax exemption for computer equipment or enabling software to (i) the purchase or lease of equipment or enabling software for use in a data center, provided that such purchase or lease takes place prior to the start of operations for such data center, or (ii) the purchase or lease of equipment or enabling software as part of a refresh cycle of an existing data center. The bill defines "refresh cycle" to mean purchases or leases made to replace, repair, or upgrade the equipment or enabling software that improve the energy efficiency of such equipment or software.
Sponsor (1)
- Vivian E. Watts Democratic · primary
Action history (5)
- Jan 13, 2026 Prefiled and ordered printed; Offered 01-14-2026 26104620D · lower
- Jan 13, 2026 Referred to Committee on Finance · lower
- Feb 5, 2026 Assigned HFIN sub: Subcommittee #1 · lower
- Feb 8, 2026 Fiscal Impact statement From TAX (2/8/2026 2:45 pm) · lower
- Feb 11, 2026 Incorporated by Finance (HB897-Sullivan) (Voice Vote) · lower
Text versions (2)
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