Language Page 599, after line 8, insert: "3-5.24 § RETAIL SALES AND USE TAX EXEMPTION FOR DATA CENTER$0$0 Notwithstanding any other provision of law, the exemption provided in subsections 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 July 1, 2026."
Notwithstanding any other provision of law, the exemption provided in subsections 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 July 1, 2026."
Explanation
(This amendment provides that the sales and use tax exemption for data centers does not apply for qualifying data center operator or the tenants of the data center beginning on or after July 1, 2026.)