VA-HB961 · 2026 session · Legislation
Retail Sales and Use Tax; commercial and industrial exemptions, data centers.
- Jurisdiction
- Virginia
- Current status
- Introduced
- Sponsor
- Vivian Watts
- Introduced
- In Committee
- Floor
- Enacted
A bill is not law unless the source record shows enactment.
Latest action
Incorporated by Finance (HB897-Sullivan) (Voice Vote)
Feb 11, 2026
Subject areas
Policy mechanisms
Tracker tags, not legal conclusions.
Quick 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.…
Read full 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.
Source-provided or tracker summary; not operative legal text.
Linked record: lis.virginia.gov. Inspect the source before relying on the tracker’s interpretation.