Language Page 599, after line 8, insert: "3-5.24 RETAIL SALES AND USE TAX EXEMPTION FOR DATA CENTERS$0$0 Page 599, after line 8, insert:"Notwithstanding any other provision of law, the exemption provided in subdivisions 18 and 19 of § 58.1-609.3, Code of Virginia, shall not apply for any qualifying eligible data center operator or the tenants of the data center beginning on and after January 1, 2027."
Page 599, after line 8, insert:
"Notwithstanding any other provision of law, the exemption provided in subdivisions 18 and 19 of § 58.1-609.3, Code of Virginia, shall not apply for any qualifying eligible data center operator or the tenants of the data center beginning on and after January 1, 2027."
Explanation
(This amendment provides that the sales and use tax exemption for data centers does not apply for qualifying data center operators or data center tenants beginning on or after January 1, 2027.)