H.B. 961: Retail Sales and Use Tax; commercial and industrial exemptions, data centers.
Virginia, 2026 Regular Session. In committee, January 13, 2026.
Last verified
H.B. 961 at a glance
Status In committee In committee, .
No official summary is on file yet. The full text is on the legislature's page, linked below.
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.
Measure Bill.
Sponsors Vivian Watts (D)
Subjects None on file. The legislature's own list.
Official page lis.virginia.gov/bill-details/20261/HB961. Found through LegiScan (bill 2078227), whose data is CC BY 4.0; the citation is the legislature's own page.
What happened, and when
- January 13, 2026 In committee
H.B. 961 went to committee in the House of Delegates. lis.virginia.gov primary source [1] The official action text: Referred to Committee on Finance.
- January 13, 2026 Introduced
H.B. 961 was introduced in the House of Delegates. lis.virginia.gov primary source [1] The official action text: Referred to Committee on Finance.
Newest first. A stage is never overwritten; each entry carries the source it rests on. The status at the top is derived from the newest entry. The action text in Researcher mode is the legislature's own wording.
Sources
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Cite this page
Data Center Record, "H.B. 961: Retail Sales and Use Tax; commercial and industrial exemptions, data centers.", https://datacenterrecord.org/bills/va-2026-hb-961. Data: Data Center Record, datacenterrecord.org, CC BY 4.0.
The structured rows are CC BY 4.0. Link to this page; that is what turns a reuse into a citation. Prose stays under copyright.
