VA-SB465
2026 session
Legislation
Retail Sales and Use Tax; exemption for data centers.
Introduced / in committee
A bill is not law unless the source record shows enactment.
Open original source ↗Ask about this recordLatest action
Left in Finance and Appropriations
Feb 17, 2026
Tracker summary
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases.…
Read full summary
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either have a power usage effectiveness score of no greater than 1.2 or, for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient 15 percent of similar buildings constructed in the previous five years and (ii) by January 1, 2028, it will procure carbon-free renewable energy and associated renewable energy certificates equal to 90 percent of its electricity requirements or its electricity will be otherwise derived from non-carbon-emitting, renewable sources.
Source or automated tracker summary; not operative legal text.
Text & record details
Linked record: lis.virginia.gov
Sponsor / agency: Creigh Deeds
Record last checked: Sep 19, 2026
Full record, history & evidence →