Menu
2025 Session

Budget Amendments - HB1600 (Member Request)

Chief Patron: Kilgore
Extend Sunset Date for Data Center Sales and Use Tax Exemption (language only)

Item 3-5.25 #3h

Item 3-5.25 #3h

Adjustments and Modifications to Tax Collections
Extend Sunset Date for Data Center Sales and Use Tax Exemption

Language

Page 665, after line 4, insert:

"Notwithstanding any other provision of law or regulation, the retail sales and use tax exemption provided for in subdivision 18 of § 58.1-609.3 of the Code of Virginia,  applicable to computer equipment or enabling software purchased or leased for the processing, storage, retrieval or communication of data, including but not limited to servers, routers, connections, and other enabling hardware, including chillers and backup generators used or to be used in the operation of a data center shall remain in effect effect through June 30, 2050."      



Explanation

(This amendment extends the sunset date for the sales tax exemption for data centers from 2035 to 2050.)