{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.3.html"}],"law_id":69050,"edition_id":1,"section_id":69050,"structure_id":12899,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","history":"1993, c. 310; 1994, cc. 365, 381; 1995, cc. 101, 204, 719; 1996, c. 816; 1997, c. 834; 2001, cc. 429, 468, 769; 2003, c. 859; 2004, Sp. Sess. I, c. 3; 2006, cc. 385, 519, 524, 541, 618; 2007, c. 751; 2008, cc. 558, 764; 2010, cc. 784, 826; 2011, cc. 183, 286; 2012, cc. 613, 655; 2013, c. 10; 2016, cc. 343, 346, 673, 709, 712; 2017, c. 714; 2020, cc. 789, 1113, 1114; 2021, Sp. Sess. I, cc. 367, 368; 2022, cc. 14, 501; 2023, cc. 144, 671, 678.","full_text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:\n\n1\n\nPersonal property purchased by a contractor which is used solely in another state or in a foreign country, which could be purchased by such contractor for such use free from sales tax in such other state or foreign country, and which is stored temporarily in Virginia pending shipment to such state or country.2\n\n(i) Industrial materials for future processing, manufacturing, refining, or conversion into articles of tangible personal property for resale where such industrial materials either enter into the production of or become a component part of the finished product; (ii) industrial materials that are coated upon or impregnated into the product at any stage of its being processed, manufactured, refined, or converted for resale; (iii) machinery or tools or repair parts therefor or replacements thereof, fuel, power, energy, or supplies, used directly in processing, manufacturing, refining, mining or converting products for sale or resale; (iv) materials, containers, labels, sacks, cans, boxes, drums or bags for future use for packaging tangible personal property for shipment or sale; or (v) equipment, printing or supplies used directly to produce a publication described in subdivision 3 of § 58.1-609.6 whether it is ultimately sold at retail or for resale or distribution at no cost. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is directly in processing, manufacturing, refining, mining or converting products for sale or resale. The provisions of this subsection do not apply to the drilling or extraction of oil, gas, natural gas and coalbed methane gas. In addition, the exemption provided herein shall not be applicable to any machinery, tools, and equipment, or any other tangible personal property used by a public service corporation in the generation of electric power, except for raw materials that are inputs to production of electricity, including fuel, or for machinery, tools, and equipment used to generate energy derived from sunlight or wind. The exemption for machinery, tools, and equipment used to generate energy derived from sunlight or wind shall expire June 30, 2027.3\n\nTangible personal property sold or leased to a public service corporation engaged in business as a common carrier of property or passengers by railway, for use or consumption by such common carrier directly in the rendition of its public service.4\n\nShips or vessels, or repairs and alterations thereof, used or to be used exclusively or principally in interstate or foreign commerce; fuel and supplies for use or consumption aboard ships or vessels plying the high seas, either in intercoastal trade between ports in the Commonwealth and ports in other states of the United States or its territories or possessions, or in foreign commerce between ports in the Commonwealth and ports in foreign countries, when delivered directly to such ships or vessels; or tangible personal property used directly in the building, conversion or repair of the ships or vessels covered by this subdivision. This exemption shall include dredges, their supporting equipment, attendant vessels, and fuel and supplies for use or consumption aboard such vessels, provided the dredges are used exclusively or principally in interstate or foreign commerce.5\n\nTangible personal property purchased for use or consumption directly and exclusively in basic research or research and development in the experimental or laboratory sense.6\n\nNotwithstanding the provisions of subdivision 20 of § 58.1-609.10, all tangible personal property sold or leased to an airline operating in intrastate, interstate or foreign commerce as a common carrier providing scheduled air service on a continuing basis to one or more Virginia airports at least one day per week, for use or consumption by such airline directly in the rendition of its common carrier service.7\n\nMeals furnished by restaurants or food service operators to employees as a part of wages.8\n\nTangible personal property including machinery and tools, repair parts or replacements thereof, and supplies and materials used directly in maintaining and preparing textile products for rental or leasing by an industrial processor engaged in the commercial leasing or renting of laundered textile products.9\n\nCertified pollution control equipment and facilities as defined in § 58.1-3660, except for any equipment that has not been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority pursuant to such section.10\n\nParts, tires, meters and dispatch radios sold or leased to taxicab operators for use or consumption directly in the rendition of their services.11\n\nHigh speed electrostatic duplicators or any other duplicators which have a printing capacity of 4,000 impressions or more per hour purchased or leased by persons engaged primarily in the printing or photocopying of products for sale or resale.12\n\nFrom July 1, 1994, and ending July 1, 2024, raw materials, fuel, power, energy, supplies, machinery or tools or repair parts therefor or replacements thereof, used directly in the drilling, extraction, or processing of natural gas or oil and the reclamation of the well area. For the purposes of this section, the term “natural gas” shall mean “gas,” “natural gas,” and “coalbed methane gas” as defined in § 45.2-1600. For the purposes of this section, “drilling,” “extraction,” and “processing” shall include production, inspection, testing, dewatering, dehydration, or distillation of raw natural gas into a usable condition consistent with commercial practices, and the gathering and transportation of raw natural gas to a facility wherein the gas is converted into such a usable condition. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is directly in the drilling, extraction, refining, or processing of natural gas or oil for sale or resale, or in well area reclamation activities required by state or federal law.13\n\nBeginning July 1, 1997, (i) the sale, lease, use, storage, consumption, or distribution of an orbital or suborbital space facility, space propulsion system, space vehicle, satellite, or space station of any kind possessing space flight capability, including the components thereof, irrespective of whether such facility, system, vehicle, satellite, or station is returned to this Commonwealth for subsequent use, storage or consumption in any manner when used to conduct spaceport activities; (ii) the sale, lease, use, storage, consumption or distribution of tangible personal property placed on or used aboard any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind, irrespective of whether such tangible personal property is returned to this Commonwealth for subsequent use, storage or consumption in any manner when used to conduct spaceport activities; (iii) fuels of such quality not adapted for use in ordinary vehicles, being produced for, sold and exclusively used for space flight when used to conduct spaceport activities; (iv) the sale, lease, use, storage, consumption or distribution of machinery and equipment purchased, sold, leased, rented or used exclusively for spaceport activities and the sale of goods and services provided to operate and maintain launch facilities, launch equipment, payload processing facilities and payload processing equipment used to conduct spaceport activities.\n\t\t\tFor purposes of this subdivision, “spaceport activities” means activities directed or sponsored at a facility owned, leased, or operated by or on behalf of the Virginia Commercial Space Flight Authority.\n\t\t\tThe exemptions provided by this subdivision shall not be denied by reason of a failure, postponement or cancellation of a launch of any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind or the destruction of any launch vehicle or any components thereof.14\n\nSemiconductor cleanrooms or equipment, fuel, power, energy, supplies, or other tangible personal property used primarily in the integrated process of designing, developing, manufacturing, or testing a semiconductor product, a semiconductor manufacturing process or subprocess, or semiconductor equipment without regard to whether the property is actually contained in or used in a cleanroom environment, touches the product, is used before or after production, or is affixed to or incorporated into real estate.15\n\nSemiconductor wafers for use or consumption by a semiconductor manufacturer.16\n\nRailroad rolling stock when sold or leased by the manufacturer thereof.17\n\nComputer equipment purchased or leased on or before June 30, 2011, used in data centers located in a Virginia locality having an unemployment rate above 4.9 percent for the calendar quarter ending November 2007, for the processing, storage, retrieval, or communication of data, including but not limited to servers, routers, connections, and other enabling hardware when part of a new investment of at least $75 million in such exempt property, when such investment results in the creation of at least 100 new jobs paying at least twice the prevailing average wage in that locality, so long as such investment was made in accordance with a memorandum of understanding with the Virginia Economic Development Partnership Authority entered into or amended between January 1, 2008, and December 31, 2008. The exemption shall also apply to any such computer equipment purchased or leased to upgrade, add to, or replace computer equipment purchased or leased in the initial investment. The exemption shall not apply to any computer software sold separately from the computer equipment, nor shall it apply to general building improvements or fixtures.18\n\na. Beginning July 1, 2010, and ending June 30, 2035, except as provided in subdivision 19, 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 the equipment exempted in this paragraph, provided that such computer equipment or enabling software is purchased or leased for use in a data center, which includes any data center facilities located in the same locality as the data center that are under common ownership or affiliation of the data center operator, that (i) is located in a Virginia locality; (ii) results in a new capital investment on or after January 1, 2009, of at least $150 million; and (iii) results in the creation on or after July 1, 2009, of at least 50 new jobs by the data center operator and the tenants of the data center, collectively, associated with the operation or maintenance of the data center provided that such jobs pay at least one and one-half times the prevailing average wage in that locality. The requirement of at least 50 new jobs is reduced to 10 new jobs if the data center is located in a distressed locality at the time of the execution of a memorandum of understanding with the Virginia Economic Development Partnership Authority. Additionally, the requirement of a $150 million capital investment shall be reduced to $70 million for data centers that qualify for the reduced jobs requirement.\n\t\t\tThis exemption applies to the data center operator and the tenants of the data center if they collectively meet the requirements listed in this section. Prior to claiming such exemption, any qualifying person claiming the exemption, including a data center operator on behalf of itself and its tenants, must enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created, the timeline for achieving the capital investment and new job goals, the repayment obligations should those goals not be achieved, and any conditions under which repayment by the qualifying data center or data center tenant claiming the exemption may be required. In addition, the exemption shall apply to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The exemption shall not apply to any other computer software otherwise taxable under Chapter 6 of Title 58.1 that is sold or leased separately from the computer equipment, nor shall it apply to general building improvements or other fixtures.\n\t\t\tb. For purposes of this subdivision 18, “distressed locality” means:1\n\nFrom July 1, 2021, until July 1, 2023, any locality that had (i) an annual unemployment rate for calendar year 2019 that was greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for calendar year 2019 that exceeded the statewide average poverty rate for that year; and2\n\nFrom and after July 1, 2023, any locality that has (i) an annual unemployment rate for the most recent calendar year for which such data is available that is greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for the most recent calendar year for which such data is available that exceeds the statewide average poverty rate for that year.\n\t\t\t\tc. For so long as a data center operator is claiming an exemption pursuant to this subdivision 18, such operator shall be required to submit an annual report to the Virginia Economic Development Partnership Authority on behalf of itself and, if applicable, its participating tenants that includes their employment levels, capital investments, average annual wages, qualifying expenses, and tax benefit, and such other information as the Virginia Economic Development Partnership Authority determines is relevant, pursuant to procedures developed by the Virginia Economic Development Partnership Authority. The annual report shall be submitted by the data center operator in a format prescribed by the Virginia Economic Development Partnership Authority. The Virginia Economic Development Partnership Authority shall share all information collected with the Department.\n\t\t\t\tThe Department, in collaboration with the Virginia Economic Development Partnership Authority, shall publish a biennial report on the exemption that shall include aggregate information on qualifying expenses claimed under this exemption, the total value of the tax benefit, a return on investment analysis that includes direct and indirect jobs created by data center investment, state and local tax revenues generated, and any other information the Department and the Virginia Economic Development Partnership Authority deem appropriate to demonstrate the costs and benefits of the exemption. The report shall not include, and the Department and the Virginia Economic Development Partnership Authority shall not publish or disclose, any such information if it is unaggregated or if such report or publication could be used to identify a business or individual. The Department shall submit the report to the Chairmen of the Senate Committee on Finance and Appropriations and the House Committees on Appropriations and Finance. The Virginia Economic Development Partnership Authority may publish on its website and distribute annual information indicating the job creation and ranges of capital investments made by a data center operator and, if applicable, its participating tenants, in a format to be developed in consultation with data center operators.19\n\na. Notwithstanding any provision of subdivision 18 to the contrary, the exemption set forth in subdivision 18 may be extended for the purchase or lease of computer equipment or enabling software by or on behalf of data center operators for use in data centers in the Commonwealth that are under common ownership or affiliation with the data center operator as set forth in this subdivision 19. For purposes of this subdivision 19, a data center operator shall be considered to own a data center if it is operated on behalf of the data center operator pursuant to a long-term lease of at least ten years.\n\t\t\tb. To qualify for an extension pursuant to this subdivision 19, a data center operator shall enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority on or after January 1, 2023, that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created; the locality or localities in which the capital investment shall be made and new jobs shall be created in order to qualify for the extension; and the timeline for making the capital investment and creating the new jobs in each specified locality. A data center operator shall only be required to enter into one memorandum of understanding pursuant to this subdivision 19 in order to qualify for the extension pursuant to both subdivisions c and d.\n\t\t\tc. If on or after January 1, 2023, but before July 1, 2035, a data center operator that has entered into a memorandum of understanding pursuant to subdivision b (i) makes or causes to be made a capital investment of at least $35 billion in data centers in localities identified in a memorandum of understanding and (ii) creates at least 1,000 new full-time jobs, as defined in § 59.1-284.42, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth, the data center operator shall be eligible to continue to utilize the exemption set forth in subdivision 18 through June 30, 2040.\n\t\t\td. If on or after January 1, 2023, but before July 1, 2040, a data center operator that has entered into a memorandum of understanding pursuant to subdivision b (i) makes a total capital investment of at least $100 billion, inclusive of any investment made pursuant to subdivision c, in data centers in the localities identified in such memorandum of understanding and (ii) creates a total of at least 2,500 new full-time jobs, as defined in § 59.1-284.42, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth, inclusive of any new full-time jobs created pursuant to subdivision c, the data center operator shall be eligible to utilize the exemption set forth in subdivision 18 through June 30, 2050.\n\t\t\te. The extension provided in this subdivision 19 shall apply to the computer equipment or enabling software purchased or leased for use in the data centers subject to the capital investment and job requirements set forth herein, as well as to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The extension shall also apply to any computer equipment or software purchased or leased in data centers under common ownership or affiliation with the data center operator for which the data center operator entered into a memorandum of understanding with the Virginia Economic Development Partnership Authority to qualify for the exemption set forth in subdivision 18.\n\t\t\tf. The reporting requirements set forth in subdivision 18 shall continue to apply to a data center operator for the duration of any extension granted pursuant to this subdivision 19.20\n\nIf the preponderance of their use is in the manufacture of beer by a brewer licensed pursuant to subdivision 3 or 4 of § 4.1-206.1, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials for future processing, manufacturing, or conversion into beer where such materials either enter into the production of or become a component part of the beer; and (iii) materials, including containers, labels, sacks, cans, bottles, kegs, boxes, drums, or bags for future use, for packaging the beer for shipment or sale.21\n\nIf the preponderance of their use is in advanced recycling, as defined in § 58.1-439.7, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials for processing, manufacturing, or conversion for resale where such materials either are recycled or recovered; and (iii) materials, including containers, labels, sacks, cans, boxes, drums, or bags used for packaging recycled or recovered material for shipment or resale.","order_by":null,"text":{"0":{"id":249945,"text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":249946,"text":"Personal property purchased by a contractor which is used solely in another state or in a foreign country, which could be purchased by such contractor for such use free from sales tax in such other state or foreign country, and which is stored temporarily in Virginia pending shipment to such state or country.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":249947,"text":"(i) Industrial materials for future processing, manufacturing, refining, or conversion into articles of tangible personal property for resale where such industrial materials either enter into the production of or become a component part of the finished product; (ii) industrial materials that are coated upon or impregnated into the product at any stage of its being processed, manufactured, refined, or converted for resale; (iii) machinery or tools or repair parts therefor or replacements thereof, fuel, power, energy, or supplies, used directly in processing, manufacturing, refining, mining or converting products for sale or resale; (iv) materials, containers, labels, sacks, cans, boxes, drums or bags for future use for packaging tangible personal property for shipment or sale; or (v) equipment, printing or supplies used directly to produce a publication described in subdivision 3 of § 58.1-609.6 whether it is ultimately sold at retail or for resale or distribution at no cost. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is directly in processing, manufacturing, refining, mining or converting products for sale or resale. The provisions of this subsection do not apply to the drilling or extraction of oil, gas, natural gas and coalbed methane gas. In addition, the exemption provided herein shall not be applicable to any machinery, tools, and equipment, or any other tangible personal property used by a public service corporation in the generation of electric power, except for raw materials that are inputs to production of electricity, including fuel, or for machinery, tools, and equipment used to generate energy derived from sunlight or wind. The exemption for machinery, tools, and equipment used to generate energy derived from sunlight or wind shall expire June 30, 2027.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":249948,"text":"Tangible personal property sold or leased to a public service corporation engaged in business as a common carrier of property or passengers by railway, for use or consumption by such common carrier directly in the rendition of its public service.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":249949,"text":"Ships or vessels, or repairs and alterations thereof, used or to be used exclusively or principally in interstate or foreign commerce; fuel and supplies for use or consumption aboard ships or vessels plying the high seas, either in intercoastal trade between ports in the Commonwealth and ports in other states of the United States or its territories or possessions, or in foreign commerce between ports in the Commonwealth and ports in foreign countries, when delivered directly to such ships or vessels; or tangible personal property used directly in the building, conversion or repair of the ships or vessels covered by this subdivision. This exemption shall include dredges, their supporting equipment, attendant vessels, and fuel and supplies for use or consumption aboard such vessels, provided the dredges are used exclusively or principally in interstate or foreign commerce.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":249950,"text":"Tangible personal property purchased for use or consumption directly and exclusively in basic research or research and development in the experimental or laboratory sense.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":249951,"text":"Notwithstanding the provisions of subdivision 20 of § 58.1-609.10, all tangible personal property sold or leased to an airline operating in intrastate, interstate or foreign commerce as a common carrier providing scheduled air service on a continuing basis to one or more Virginia airports at least one day per week, for use or consumption by such airline directly in the rendition of its common carrier service.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":249952,"text":"Meals furnished by restaurants or food service operators to employees as a part of wages.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":249953,"text":"Tangible personal property including machinery and tools, repair parts or replacements thereof, and supplies and materials used directly in maintaining and preparing textile products for rental or leasing by an industrial processor engaged in the commercial leasing or renting of laundered textile products.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":249954,"text":"Certified pollution control equipment and facilities as defined in § 58.1-3660, except for any equipment that has not been certified to the Department of Taxation by a state certifying authority or subdivision certifying authority pursuant to such section.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":249955,"text":"Parts, tires, meters and dispatch radios sold or leased to taxicab operators for use or consumption directly in the rendition of their services.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":249956,"text":"High speed electrostatic duplicators or any other duplicators which have a printing capacity of 4,000 impressions or more per hour purchased or leased by persons engaged primarily in the printing or photocopying of products for sale or resale.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":249957,"text":"From July 1, 1994, and ending July 1, 2024, raw materials, fuel, power, energy, supplies, machinery or tools or repair parts therefor or replacements thereof, used directly in the drilling, extraction, or processing of natural gas or oil and the reclamation of the well area. For the purposes of this section, the term “natural gas” shall mean “gas,” “natural gas,” and “coalbed methane gas” as defined in § 45.2-1600. For the purposes of this section, “drilling,” “extraction,” and “processing” shall include production, inspection, testing, dewatering, dehydration, or distillation of raw natural gas into a usable condition consistent with commercial practices, and the gathering and transportation of raw natural gas to a facility wherein the gas is converted into such a usable condition. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use is directly in the drilling, extraction, refining, or processing of natural gas or oil for sale or resale, or in well area reclamation activities required by state or federal law.","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":249958,"text":"Beginning July 1, 1997, (i) the sale, lease, use, storage, consumption, or distribution of an orbital or suborbital space facility, space propulsion system, space vehicle, satellite, or space station of any kind possessing space flight capability, including the components thereof, irrespective of whether such facility, system, vehicle, satellite, or station is returned to this Commonwealth for subsequent use, storage or consumption in any manner when used to conduct spaceport activities; (ii) the sale, lease, use, storage, consumption or distribution of tangible personal property placed on or used aboard any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind, irrespective of whether such tangible personal property is returned to this Commonwealth for subsequent use, storage or consumption in any manner when used to conduct spaceport activities; (iii) fuels of such quality not adapted for use in ordinary vehicles, being produced for, sold and exclusively used for space flight when used to conduct spaceport activities; (iv) the sale, lease, use, storage, consumption or distribution of machinery and equipment purchased, sold, leased, rented or used exclusively for spaceport activities and the sale of goods and services provided to operate and maintain launch facilities, launch equipment, payload processing facilities and payload processing equipment used to conduct spaceport activities.\n\t\t\tFor purposes of this subdivision, “spaceport activities” means activities directed or sponsored at a facility owned, leased, or operated by or on behalf of the Virginia Commercial Space Flight Authority.\n\t\t\tThe exemptions provided by this subdivision shall not be denied by reason of a failure, postponement or cancellation of a launch of any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind or the destruction of any launch vehicle or any components thereof.","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":249959,"text":"Semiconductor cleanrooms or equipment, fuel, power, energy, supplies, or other tangible personal property used primarily in the integrated process of designing, developing, manufacturing, or testing a semiconductor product, a semiconductor manufacturing process or subprocess, or semiconductor equipment without regard to whether the property is actually contained in or used in a cleanroom environment, touches the product, is used before or after production, or is affixed to or incorporated into real estate.","type":"section","prefixes":["14"],"prefix":"14","entire_prefix":"14","prefix_anchor":"14","level":1,"prior_prefix":"13","next_prefix":"15"},"15":{"id":249960,"text":"Semiconductor wafers for use or consumption by a semiconductor manufacturer.","type":"section","prefixes":["15"],"prefix":"15","entire_prefix":"15","prefix_anchor":"15","level":1,"prior_prefix":"14","next_prefix":"16"},"16":{"id":249961,"text":"Railroad rolling stock when sold or leased by the manufacturer thereof.","type":"section","prefixes":["16"],"prefix":"16","entire_prefix":"16","prefix_anchor":"16","level":1,"prior_prefix":"15","next_prefix":"17"},"17":{"id":249962,"text":"Computer equipment purchased or leased on or before June 30, 2011, used in data centers located in a Virginia locality having an unemployment rate above 4.9 percent for the calendar quarter ending November 2007, for the processing, storage, retrieval, or communication of data, including but not limited to servers, routers, connections, and other enabling hardware when part of a new investment of at least $75 million in such exempt property, when such investment results in the creation of at least 100 new jobs paying at least twice the prevailing average wage in that locality, so long as such investment was made in accordance with a memorandum of understanding with the Virginia Economic Development Partnership Authority entered into or amended between January 1, 2008, and December 31, 2008. The exemption shall also apply to any such computer equipment purchased or leased to upgrade, add to, or replace computer equipment purchased or leased in the initial investment. The exemption shall not apply to any computer software sold separately from the computer equipment, nor shall it apply to general building improvements or fixtures.","type":"section","prefixes":["17"],"prefix":"17","entire_prefix":"17","prefix_anchor":"17","level":1,"prior_prefix":"16","next_prefix":"18"},"18":{"id":249963,"text":"a. Beginning July 1, 2010, and ending June 30, 2035, except as provided in subdivision 19, 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 the equipment exempted in this paragraph, provided that such computer equipment or enabling software is purchased or leased for use in a data center, which includes any data center facilities located in the same locality as the data center that are under common ownership or affiliation of the data center operator, that (i) is located in a Virginia locality; (ii) results in a new capital investment on or after January 1, 2009, of at least $150 million; and (iii) results in the creation on or after July 1, 2009, of at least 50 new jobs by the data center operator and the tenants of the data center, collectively, associated with the operation or maintenance of the data center provided that such jobs pay at least one and one-half times the prevailing average wage in that locality. The requirement of at least 50 new jobs is reduced to 10 new jobs if the data center is located in a distressed locality at the time of the execution of a memorandum of understanding with the Virginia Economic Development Partnership Authority. Additionally, the requirement of a $150 million capital investment shall be reduced to $70 million for data centers that qualify for the reduced jobs requirement.\n\t\t\tThis exemption applies to the data center operator and the tenants of the data center if they collectively meet the requirements listed in this section. Prior to claiming such exemption, any qualifying person claiming the exemption, including a data center operator on behalf of itself and its tenants, must enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created, the timeline for achieving the capital investment and new job goals, the repayment obligations should those goals not be achieved, and any conditions under which repayment by the qualifying data center or data center tenant claiming the exemption may be required. In addition, the exemption shall apply to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The exemption shall not apply to any other computer software otherwise taxable under Chapter 6 of Title 58.1 that is sold or leased separately from the computer equipment, nor shall it apply to general building improvements or other fixtures.\n\t\t\tb. For purposes of this subdivision 18, “distressed locality” means:","type":"section","prefixes":["18"],"prefix":"18","entire_prefix":"18","prefix_anchor":"18","level":1,"prior_prefix":"17","next_prefix":"181"},"19":{"id":249964,"text":"From July 1, 2021, until July 1, 2023, any locality that had (i) an annual unemployment rate for calendar year 2019 that was greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for calendar year 2019 that exceeded the statewide average poverty rate for that year; and","type":"section","prefixes":["18","1"],"prefix":"1","entire_prefix":"181","prefix_anchor":"181","level":2,"prior_prefix":"18","next_prefix":"182"},"20":{"id":249965,"text":"From and after July 1, 2023, any locality that has (i) an annual unemployment rate for the most recent calendar year for which such data is available that is greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for the most recent calendar year for which such data is available that exceeds the statewide average poverty rate for that year.\n\t\t\t\tc. For so long as a data center operator is claiming an exemption pursuant to this subdivision 18, such operator shall be required to submit an annual report to the Virginia Economic Development Partnership Authority on behalf of itself and, if applicable, its participating tenants that includes their employment levels, capital investments, average annual wages, qualifying expenses, and tax benefit, and such other information as the Virginia Economic Development Partnership Authority determines is relevant, pursuant to procedures developed by the Virginia Economic Development Partnership Authority. The annual report shall be submitted by the data center operator in a format prescribed by the Virginia Economic Development Partnership Authority. The Virginia Economic Development Partnership Authority shall share all information collected with the Department.\n\t\t\t\tThe Department, in collaboration with the Virginia Economic Development Partnership Authority, shall publish a biennial report on the exemption that shall include aggregate information on qualifying expenses claimed under this exemption, the total value of the tax benefit, a return on investment analysis that includes direct and indirect jobs created by data center investment, state and local tax revenues generated, and any other information the Department and the Virginia Economic Development Partnership Authority deem appropriate to demonstrate the costs and benefits of the exemption. The report shall not include, and the Department and the Virginia Economic Development Partnership Authority shall not publish or disclose, any such information if it is unaggregated or if such report or publication could be used to identify a business or individual. The Department shall submit the report to the Chairmen of the Senate Committee on Finance and Appropriations and the House Committees on Appropriations and Finance. The Virginia Economic Development Partnership Authority may publish on its website and distribute annual information indicating the job creation and ranges of capital investments made by a data center operator and, if applicable, its participating tenants, in a format to be developed in consultation with data center operators.","type":"section","prefixes":["18","2"],"prefix":"2","entire_prefix":"182","prefix_anchor":"182","level":2,"prior_prefix":"181","next_prefix":"19"},"21":{"id":249966,"text":"a. Notwithstanding any provision of subdivision 18 to the contrary, the exemption set forth in subdivision 18 may be extended for the purchase or lease of computer equipment or enabling software by or on behalf of data center operators for use in data centers in the Commonwealth that are under common ownership or affiliation with the data center operator as set forth in this subdivision 19. For purposes of this subdivision 19, a data center operator shall be considered to own a data center if it is operated on behalf of the data center operator pursuant to a long-term lease of at least ten years.\n\t\t\tb. To qualify for an extension pursuant to this subdivision 19, a data center operator shall enter into a memorandum of understanding with the Virginia Economic Development Partnership Authority on or after January 1, 2023, that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created; the locality or localities in which the capital investment shall be made and new jobs shall be created in order to qualify for the extension; and the timeline for making the capital investment and creating the new jobs in each specified locality. A data center operator shall only be required to enter into one memorandum of understanding pursuant to this subdivision 19 in order to qualify for the extension pursuant to both subdivisions c and d.\n\t\t\tc. If on or after January 1, 2023, but before July 1, 2035, a data center operator that has entered into a memorandum of understanding pursuant to subdivision b (i) makes or causes to be made a capital investment of at least $35 billion in data centers in localities identified in a memorandum of understanding and (ii) creates at least 1,000 new full-time jobs, as defined in § 59.1-284.42, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth, the data center operator shall be eligible to continue to utilize the exemption set forth in subdivision 18 through June 30, 2040.\n\t\t\td. If on or after January 1, 2023, but before July 1, 2040, a data center operator that has entered into a memorandum of understanding pursuant to subdivision b (i) makes a total capital investment of at least $100 billion, inclusive of any investment made pursuant to subdivision c, in data centers in the localities identified in such memorandum of understanding and (ii) creates a total of at least 2,500 new full-time jobs, as defined in § 59.1-284.42, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth, inclusive of any new full-time jobs created pursuant to subdivision c, the data center operator shall be eligible to utilize the exemption set forth in subdivision 18 through June 30, 2050.\n\t\t\te. The extension provided in this subdivision 19 shall apply to the computer equipment or enabling software purchased or leased for use in the data centers subject to the capital investment and job requirements set forth herein, as well as to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The extension shall also apply to any computer equipment or software purchased or leased in data centers under common ownership or affiliation with the data center operator for which the data center operator entered into a memorandum of understanding with the Virginia Economic Development Partnership Authority to qualify for the exemption set forth in subdivision 18.\n\t\t\tf. The reporting requirements set forth in subdivision 18 shall continue to apply to a data center operator for the duration of any extension granted pursuant to this subdivision 19.","type":"section","prefixes":["19"],"prefix":"19","entire_prefix":"19","prefix_anchor":"19","level":1,"prior_prefix":"182","next_prefix":"20"},"22":{"id":249967,"text":"If the preponderance of their use is in the manufacture of beer by a brewer licensed pursuant to subdivision 3 or 4 of § 4.1-206.1, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials for future processing, manufacturing, or conversion into beer where such materials either enter into the production of or become a component part of the beer; and (iii) materials, including containers, labels, sacks, cans, bottles, kegs, boxes, drums, or bags for future use, for packaging the beer for shipment or sale.","type":"section","prefixes":["20"],"prefix":"20","entire_prefix":"20","prefix_anchor":"20","level":1,"prior_prefix":"19","next_prefix":"21"},"23":{"id":249968,"text":"If the preponderance of their use is in advanced recycling, as defined in § 58.1-439.7, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials for processing, manufacturing, or conversion for resale where such materials either are recycled or recovered; and (iii) materials, including containers, labels, sacks, cans, boxes, drums, or bags used for packaging recycled or recovered material for shipment or resale.","type":"section","prefixes":["21"],"prefix":"21","entire_prefix":"21","prefix_anchor":"21","level":1,"prior_prefix":"20"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 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established","url":"\/58.1-638.1\/","token":"58.1\/I\/6\/58.1-638.1","metadata":false},{"id":59396,"structure_id":12899,"section_number":"58.1-638.2","catch_line":"Repealed","url":"\/58.1-638.2\/","token":"58.1\/I\/6\/58.1-638.2","metadata":false},{"id":68271,"structure_id":12899,"section_number":"58.1-638.3","catch_line":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","url":"\/58.1-638.3\/","token":"58.1\/I\/6\/58.1-638.3","metadata":false},{"id":65444,"structure_id":12899,"section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639","metadata":false},{"id":59001,"structure_id":12899,"section_number":"58.1-639.1","catch_line":"(Effective until July 1, 2030) Annual retail sales and use tax holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":79573,"structure_id":12899,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2","metadata":false},"next_section":{"id":86819,"structure_id":12899,"section_number":"58.1-609.4","catch_line":"Repealed","url":"\/58.1-609.4\/","token":"58.1\/I\/6\/58.1-609.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.3\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 310 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 18 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1994, chapters 365<\/a> and 381<\/a>; in 1995, chapters 101<\/a>, 204<\/a>, and 719<\/a>; in 1996, chapter 816<\/a>; in 1997, chapter 834<\/a>; in 2001, chapters 429<\/a>, 468<\/a>, and 769<\/a>; in 2003, chapter 859<\/a>; in 2006, chapters 385<\/a>, 519<\/a>, 524<\/a>, 541<\/a>, and 618<\/a>; in 2007, chapter 751<\/a>; in 2008, chapters 558<\/a> and 764<\/a>; in 2010, chapters 784<\/a> and 826<\/a>; in 2011, chapters 183<\/a> and 286<\/a>; in 2012, chapters 613<\/a> and 655<\/a>; in 2013, chapter 10<\/a>; in 2016, chapters 343<\/a>, 346<\/a>, 673<\/a>, 709<\/a>, and 712<\/a>; in 2017, chapter 714<\/a>; in 2020, chapters 789<\/a>, 1113<\/a>, and 1114<\/a>; in 2022, chapters 14<\/a> and 501<\/a>; in 2023, chapters 144<\/a>, 671<\/a>, and 678<\/a>.<\/p>","references":[{"id":54670,"section_number":"30-309","catch_line":"MEI Project Approval Commission; membership; terms; compensation and expenses; definition","order_by":null,"url":"\/30-309\/"},{"id":77955,"section_number":"30-310","catch_line":"Review of incentive packages","order_by":null,"url":"\/30-310\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"}],"refers_to":[{"id":85579,"section_number":"4.1-206.1","catch_line":"Manufacturer licenses","order_by":null,"url":"\/4.1-206.1\/"},{"id":71660,"section_number":"45.2-1600","catch_line":" Definitions","order_by":null,"url":"\/45.2-1600\/"},{"id":69695,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","order_by":null,"url":"\/58.1-3660\/"},{"id":55856,"section_number":"58.1-439.7","catch_line":"Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials","order_by":null,"url":"\/58.1-439.7\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":85798,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","order_by":null,"url":"\/58.1-606\/"},{"id":74403,"section_number":"58.1-609.10","catch_line":"Miscellaneous exemptions","order_by":null,"url":"\/58.1-609.10\/"},{"id":78185,"section_number":"58.1-609.6","catch_line":"Media-related exemptions","order_by":null,"url":"\/58.1-609.6\/"},{"id":58979,"section_number":"59.1-284.42","catch_line":"Cloud Computing Cluster Infrastructure Grant Fund","order_by":null,"url":"\/59.1-284.42\/"}],"permalink":{"id":254673,"object_type":"law","relational_id":69050,"identifier":"58.1-609.3","token":"58.1\/I\/6\/58.1-609.3","url":"\/58.1-609.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","dublin_core":{"Title":"Commercial and industrial exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605<\/a> and 58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Personal property purchased by a contractor which is used solely in another state or in a foreign country, which could be purchased by such contractor for such use<\/span> free from sales<\/span> tax in such other state or foreign country, and which is stored temporarily in Virginia pending shipment to such state or country. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> (i) Industrial materials<\/span> for future processing<\/span>, manufacturing<\/span>, refining, or conversion into articles of tangible personal property<\/span> for resale where such industrial materials<\/span> either enter into the production of or become a component part of the finished product; (ii) industrial materials<\/span> that are coated upon or impregnated into the product at any stage of its being processed, manufactured, refined, or converted for resale; (iii) machinery or tools or repair parts therefor or replacements thereof, fuel, power, energy, or supplies, used directly in processing<\/span>, manufacturing<\/span>, refining, mining or converting products for sale<\/span> or resale; (iv) materials<\/span>, containers, labels, sacks, cans, boxes, drums or bags for future use<\/span> for packaging tangible personal property<\/span> for shipment or sale<\/span>; or (v) equipment, printing or supplies used directly to produce a publication described in subdivision 3 of § 58.1-609.6<\/a> whether it is ultimately sold at retail or for resale or distribution<\/span> at no cost. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use<\/span> is directly in processing<\/span>, manufacturing<\/span>, refining, mining or converting products for sale<\/span> or resale. The provisions of this subsection do not apply to the drilling or extraction of oil, gas, natural gas<\/span> and coalbed methane gas<\/span>. In addition, the exemption provided herein shall not be applicable to any machinery, tools, and equipment, or any other tangible personal property<\/span> used by a public service corporation in the generation of electric power, except for raw materials<\/span> that are inputs to production of electricity, including fuel, or for machinery, tools, and equipment used to generate energy derived from sunlight or wind. The exemption for machinery, tools, and equipment used to generate energy derived from sunlight or wind shall expire June 30, 2027. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Tangible personal property<\/span> sold or leased to a public service corporation engaged in business<\/span> as a common carrier of property or passengers by railway, for use<\/span> or consumption by such common carrier directly in the rendition of its public service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Ships or vessels, or repairs and alterations thereof, used or to be used exclusively or principally in interstate or foreign commerce; fuel and supplies for use<\/span> or consumption aboard ships or vessels plying the high seas, either in intercoastal trade between ports in the Commonwealth<\/span> and ports in other states of the United States or its territories or possessions<\/span>, or in foreign commerce between ports in the Commonwealth<\/span> and ports in foreign countries, when delivered directly to such ships or vessels; or tangible personal property<\/span> used directly in the building, conversion or repair of the ships or vessels covered by this subdivision. This exemption shall include dredges, their supporting equipment, attendant vessels, and fuel and supplies for use<\/span> or consumption aboard such vessels, provided the dredges are used exclusively or principally in interstate or foreign commerce. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Tangible personal property<\/span> purchased for use<\/span> or consumption directly and exclusively in basic research or research and development in the experimental or laboratory sense. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Notwithstanding the provisions of subdivision 20 of § 58.1-609.10<\/a>, all tangible personal property<\/span> sold or leased to an airline operating in intrastate, interstate or foreign commerce as a common carrier providing scheduled air service on a continuing basis to one or more Virginia airports at least one day per week, for use<\/span> or consumption by such airline directly in the rendition of its common carrier service. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Meals furnished by restaurants or food service operators to employees as a part of wages. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Tangible personal property<\/span> including machinery and tools, repair parts or replacements thereof, and supplies and materials<\/span> used directly in maintaining and preparing textile products for rental or leasing by an industrial processor engaged in the commercial leasing or renting of laundered textile products. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Certified pollution control equipment and facilities as defined in § 58.1-3660<\/a>, except for any equipment that has not been certified to the Department<\/span> of Taxation by a state certifying authority or subdivision certifying authority pursuant to such section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Parts, tires, meters and dispatch radios sold or leased to taxicab operators for use<\/span> or consumption directly in the rendition of their services. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> High speed electrostatic duplicators or any other duplicators which have a printing capacity of 4,000 impressions or more per hour purchased or leased by persons<\/span> engaged primarily in the printing or photocopying of products for sale<\/span> or resale. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> From July 1, 1994, and ending July 1, 2024, raw materials<\/span>, fuel, power, energy, supplies, machinery or tools or repair parts therefor or replacements thereof, used directly in the drilling, extraction, or processing<\/span> of natural gas<\/span> or oil and the reclamation of the well area. For the purposes of this section, the term “natural gas<\/span>” shall mean “gas,” “natural gas<\/span>,” and “coalbed methane gas<\/span>” as defined in § 45.2-1600<\/a>. For the purposes of this section, “drilling,” “extraction,” and “processing<\/span>” shall include production, inspection, testing, dewatering, dehydration, or distillation of raw natural gas<\/span> into a usable condition consistent with commercial practices, and the gathering and transportation of raw natural gas<\/span> to a facility wherein the gas is converted into such a usable condition. Machinery, tools and equipment, or repair parts therefor or replacements thereof, shall be exempt if the preponderance of their use<\/span> is directly in the drilling, extraction, refining, or processing<\/span> of natural gas<\/span> or oil for sale<\/span> or resale, or in well area reclamation activities required by state or federal law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Beginning July 1, 1997, (i) the sale<\/span>, lease, use<\/span>, storage<\/span>, consumption, or distribution<\/span> of an orbital or suborbital space facility, space propulsion system, space vehicle, satellite, or space station of any kind possessing space flight capability, including the components thereof, irrespective of whether such facility, system, vehicle, satellite, or station is returned to this Commonwealth for subsequent use<\/span>, storage<\/span> or consumption in any manner when used to conduct spaceport activities<\/span>; (ii) the sale<\/span>, lease, use<\/span>, storage<\/span>, consumption or distribution<\/span> of tangible personal property<\/span> placed on or used aboard any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind, irrespective of whether such tangible personal property<\/span> is returned to this Commonwealth for subsequent use<\/span>, storage<\/span> or consumption in any manner when used to conduct spaceport activities<\/span>; (iii) fuels of such quality not adapted for use<\/span> in ordinary vehicles, being produced for, sold and exclusively used for space flight when used to conduct spaceport activities<\/span>; (iv) the sale<\/span>, lease, use<\/span>, storage<\/span>, consumption or distribution<\/span> of machinery and equipment purchased, sold, leased, rented or used exclusively for spaceport activities<\/span> and the sale<\/span> of goods and services provided to operate and maintain launch facilities, launch equipment, payload processing<\/span> facilities and payload processing<\/span> equipment used to conduct spaceport activities<\/span>.\n\t\t\tFor purposes of this subdivision, “spaceport activities<\/span>” means activities directed or sponsored at a facility owned, leased, or operated by or on behalf of the Virginia Commercial Space Flight Authority.\n\t\t\tThe exemptions provided by this subdivision shall not be denied by reason of a failure, postponement or cancellation of a launch of any orbital or suborbital space facility, space propulsion system, space vehicle, satellite or space station of any kind or the destruction of any launch vehicle or any components thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Semiconductor cleanrooms<\/span> or equipment, fuel, power, energy, supplies, or other tangible personal property<\/span> used primarily in the integrated process<\/span> of designing, developing, manufacturing<\/span>, or testing a semiconductor product, a semiconductor manufacturing<\/span> process or subprocess, or semiconductor equipment<\/span> without regard to whether the property is actually contained in or used in a cleanroom environment, touches the product, is used before or after production, or is affixed to or incorporated into real estate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Semiconductor wafers for use<\/span> or consumption by a semiconductor manufacturer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Railroad rolling stock<\/span> when sold or leased by the manufacturer thereof. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Computer equipment purchased or leased on or before June 30, 2011, used in data centers located in a Virginia locality having an unemployment rate above 4.9 percent for the calendar quarter ending November 2007, for the processing<\/span>, storage<\/span>, retrieval, or communication of data, including but not limited to servers, routers, connections, and other enabling hardware when part of a new investment of at least $75 million in such exempt property, when such investment results in the creation of at least 100 new jobs paying at least twice the prevailing average wage in that locality, so long as such investment was made in accordance with a memorandum<\/span> of understanding with the Virginia Economic Development Partnership Authority entered into or amended between January 1, 2008, and December 31, 2008. The exemption shall also apply to any such computer equipment purchased or leased to upgrade, add to, or replace computer equipment purchased or leased in the initial investment. The exemption shall not apply to any computer software sold separately from the computer equipment, nor shall it apply to general building improvements or fixtures. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> a. Beginning July 1, 2010, and ending June 30, 2035, except as provided in subdivision 19, computer equipment or enabling software purchased or leased for the processing<\/span>, storage<\/span>, 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 the equipment exempted in this paragraph, provided that such computer equipment or enabling software is purchased or leased for use<\/span> in a data center, which includes any data center facilities located in the same locality as the data center that are under common ownership or affiliation of the data center operator, that (i) is located in a Virginia locality; (ii) results in a new capital investment on or after January 1, 2009, of at least $150 million; and (iii) results in the creation on or after July 1, 2009, of at least 50 new jobs by the data center operator and the tenants of the data center, collectively, associated with the operation or maintenance of the data center provided that such jobs pay at least one and one-half times the prevailing average wage in that locality. The requirement of at least 50 new jobs is reduced to 10 new jobs if the data center is located in a distressed locality at the time of the execution of a memorandum<\/span> of understanding with the Virginia Economic Development Partnership Authority. Additionally, the requirement of a $150 million capital investment shall be reduced to $70 million for data centers that qualify for the reduced jobs requirement.\n\t\t\tThis exemption applies to the data center operator and the tenants of the data center if they collectively meet the requirements listed in this section. Prior to claiming such exemption, any qualifying person<\/span> claiming the exemption, including a data center operator on behalf of itself and its tenants, must enter into a memorandum<\/span> of understanding with the Virginia Economic Development Partnership Authority that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created, the timeline for achieving the capital investment and new job goals, the repayment obligations should those goals not be achieved, and any conditions under which repayment by the qualifying data center or data center tenant claiming the exemption may be required. In addition, the exemption shall apply to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The exemption shall not apply to any other computer software otherwise taxable under Chapter 6 of Title 58.1 that is sold or leased separately from the computer equipment, nor shall it apply to general building improvements or other fixtures.\n\t\t\tb. For purposes of this subdivision 18, “distressed locality” means: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> From July 1, 2021, until July 1, 2023, any locality that had (i) an annual unemployment rate for calendar year 2019 that was greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for calendar year 2019 that exceeded the statewide average poverty rate for that year; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> From and after July 1, 2023, any locality that has (i) an annual unemployment rate for the most recent calendar year for which such data is available that is greater than the final statewide average unemployment rate for that calendar year and (ii) a poverty rate for the most recent calendar year for which such data is available that exceeds the statewide average poverty rate for that year.\n\t\t\t\tc. For so long as a data center operator is claiming an exemption pursuant to this subdivision 18, such operator shall be required to submit an annual report to the Virginia Economic Development Partnership Authority on behalf of itself and, if applicable, its participating tenants that includes their employment levels, capital investments, average annual wages, qualifying expenses, and tax benefit, and such other information as the Virginia Economic Development Partnership Authority determines is relevant, pursuant to procedures developed by the Virginia Economic Development Partnership Authority. The annual report shall be submitted by the data center operator in a format prescribed by the Virginia Economic Development Partnership Authority. The Virginia Economic Development Partnership Authority shall share all information collected with the Department<\/span>.\n\t\t\t\tThe Department<\/span>, in collaboration with the Virginia Economic Development Partnership Authority, shall publish a biennial report on the exemption that shall include aggregate information on qualifying expenses claimed under this exemption, the total value of the tax benefit, a return on investment analysis that includes direct and indirect jobs created by data center investment, state and local tax revenues generated, and any other information the Department<\/span> and the Virginia Economic Development Partnership Authority deem appropriate to demonstrate the costs and benefits of the exemption. The report shall not include, and the Department<\/span> and the Virginia Economic Development Partnership Authority shall not publish or disclose, any such information if it is unaggregated or if such report or publication could be used to identify a business<\/span> or individual. The Department<\/span> shall submit the report to the Chairmen of the Senate Committee on Finance and Appropriations and the House Committees on Appropriations and Finance. The Virginia Economic Development Partnership Authority may publish on its website and distribute annual information indicating the job creation and ranges of capital investments made by a data center operator and, if applicable, its participating tenants, in a format to be developed in consultation with data center operators. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

19.<\/span> a. Notwithstanding any provision of subdivision 18 to the contrary, the exemption set forth in subdivision 18 may be extended for the purchase or lease of computer equipment or enabling software by or on behalf of data center operators for use<\/span> in data centers in the Commonwealth<\/span> that are under common ownership or affiliation with the data center operator as set forth in this subdivision 19. For purposes of this subdivision 19, a data center operator shall be considered to own a data center if it is operated on behalf of the data center operator pursuant to a long-term lease of at least ten years.\n\t\t\tb. To qualify for an extension pursuant to this subdivision 19, a data center operator shall enter into a memorandum<\/span> of understanding with the Virginia Economic Development Partnership Authority on or after January 1, 2023, that at a minimum provides the details for determining the amount of capital investment made and the number of new jobs created; the locality or localities in which the capital investment shall be made and new jobs shall be created in order<\/span> to qualify for the extension; and the timeline for making the capital investment and creating the new jobs in each specified locality. A data center operator shall only be required to enter into one memorandum<\/span> of understanding pursuant to this subdivision 19 in order<\/span> to qualify for the extension pursuant to both subdivisions c and d.\n\t\t\tc. If on or after January 1, 2023, but before July 1, 2035, a data center operator that has entered into a memorandum<\/span> of understanding pursuant to subdivision b (i) makes or causes to be made a capital investment of at least $35 billion in data centers in localities identified in a memorandum<\/span> of understanding and (ii) creates at least 1,000 new full-time jobs, as defined in § 59.1-284.42<\/a>, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth<\/span>, the data center operator shall be eligible to continue to utilize the exemption set forth in subdivision 18 through June 30, 2040.\n\t\t\td. If on or after January 1, 2023, but before July 1, 2040, a data center operator that has entered into a memorandum<\/span> of understanding pursuant to subdivision b (i) makes a total capital investment of at least $100 billion, inclusive of any investment made pursuant to subdivision c, in data centers in the localities identified in such memorandum<\/span> of understanding and (ii) creates a total of at least 2,500 new full-time jobs, as defined in § 59.1-284.42<\/a>, at such data centers, of which at least 100 of such jobs shall pay at least one and one-half times the prevailing average wage in the Commonwealth<\/span>, inclusive of any new full-time jobs created pursuant to subdivision c, the data center operator shall be eligible to utilize the exemption set forth in subdivision 18 through June 30, 2050.\n\t\t\te. The extension provided in this subdivision 19 shall apply to the computer equipment or enabling software purchased or leased for use<\/span> in the data centers subject to the capital investment and job requirements set forth herein, as well as to any such computer equipment or enabling software purchased or leased to upgrade, supplement, or replace computer equipment or enabling software purchased or leased in the initial investment. The extension shall also apply to any computer equipment or software purchased or leased in data centers under common ownership or affiliation with the data center operator for which the data center operator entered into a memorandum<\/span> of understanding with the Virginia Economic Development Partnership Authority to qualify for the exemption set forth in subdivision 18.\n\t\t\tf. The reporting requirements set forth in subdivision 18 shall continue to apply to a data center operator for the duration of any extension granted pursuant to this subdivision 19. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

20.<\/span> If the preponderance of their use<\/span> is in the manufacture of beer by a brewer licensed pursuant to subdivision 3 or 4 of § 4.1-206.1<\/a>, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials<\/span> for future processing<\/span>, manufacturing<\/span>, or conversion into beer where such materials<\/span> either enter into the production of or become a component part of the beer; and (iii) materials<\/span>, including containers, labels, sacks, cans, bottles, kegs, boxes, drums, or bags for future use<\/span>, for packaging the beer for shipment or sale<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

21.<\/span> If the preponderance of their use<\/span> is in advanced recycling, as defined in § 58.1-439.7<\/a>, (i) machinery, tools, and equipment, or repair parts therefor or replacements thereof, fuel, power, energy, or supplies; (ii) materials<\/span> for processing<\/span>, manufacturing<\/span>, or conversion for resale where such materials<\/span> either are recycled or recovered; and (iii) materials<\/span>, including containers, labels, sacks, cans, boxes, drums, or bags used for packaging recycled or recovered material<\/span> for shipment or resale. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMERCIAL AND INDUSTRIAL EXEMPTIONS (\u00a7 58.1-609.3)\n\nThe tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7\n58.1-605 and 58.1-606 shall not apply to the following:\n\n1. Personal property purchased by a contractor which is used solely in another\nstate or in a foreign country, which could be purchased by such contractor for\nsuch use free from sales tax in such other state or foreign country, and which\nis stored temporarily in Virginia pending shipment to such state or country.\n\n2. (i) Industrial materials for future processing, manufacturing, refining, or\nconversion into articles of tangible personal property for resale where such\nindustrial materials either enter into the production of or become a component\npart of the finished product; (ii) industrial materials that are coated upon or\nimpregnated into the product at any stage of its being processed, manufactured,\nrefined, or converted for resale; (iii) machinery or tools or repair parts\ntherefor or replacements thereof, fuel, power, energy, or supplies, used\ndirectly in processing, manufacturing, refining, mining or converting products\nfor sale or resale; (iv) materials, containers, labels, sacks, cans, boxes,\ndrums or bags for future use for packaging tangible personal property for\nshipment or sale; or (v) equipment, printing or supplies used directly to\nproduce a publication described in subdivision 3 of § 58.1-609.6 whether it\nis ultimately sold at retail or for resale or distribution at no cost.\nMachinery, tools and equipment, or repair parts therefor or replacements\nthereof, shall be exempt if the preponderance of their use is directly in\nprocessing, manufacturing, refining, mining or converting products for sale or\nresale. The provisions of this subsection do not apply to the drilling or\nextraction of oil, gas, natural gas and coalbed methane gas. In addition, the\nexemption provided herein shall not be applicable to any machinery, tools, and\nequipment, or any other tangible personal property used by a public service\ncorporation in the generation of electric power, except for raw materials that\nare inputs to production of electricity, including fuel, or for machinery,\ntools, and equipment used to generate energy derived from sunlight or wind. The\nexemption for machinery, tools, and equipment used to generate energy derived\nfrom sunlight or wind shall expire June 30, 2027.\n\n3. Tangible personal property sold or leased to a public service corporation\nengaged in business as a common carrier of property or passengers by railway,\nfor use or consumption by such common carrier directly in the rendition of its\npublic service.\n\n4. Ships or vessels, or repairs and alterations thereof, used or to be used\nexclusively or principally in interstate or foreign commerce; fuel and supplies\nfor use or consumption aboard ships or vessels plying the high seas, either in\nintercoastal trade between ports in the Commonwealth and ports in other states\nof the United States or its territories or possessions, or in foreign commerce\nbetween ports in the Commonwealth and ports in foreign countries, when delivered\ndirectly to such ships or vessels; or tangible personal property used directly\nin the building, conversion or repair of the ships or vessels covered by this\nsubdivision. This exemption shall include dredges, their supporting equipment,\nattendant vessels, and fuel and supplies for use or consumption aboard such\nvessels, provided the dredges are used exclusively or principally in interstate\nor foreign commerce.\n\n5. Tangible personal property purchased for use or consumption directly and\nexclusively in basic research or research and development in the experimental or\nlaboratory sense.\n\n6. Notwithstanding the provisions of subdivision 20 of § 58.1-609.10, all\ntangible personal property sold or leased to an airline operating in intrastate,\ninterstate or foreign commerce as a common carrier providing scheduled air\nservice on a continuing basis to one or more Virginia airports at least one day\nper week, for use or consumption by such airline directly in the rendition of\nits common carrier service.\n\n7. Meals furnished by restaurants or food service operators to employees as a\npart of wages.\n\n8. Tangible personal property including machinery and tools, repair parts or\nreplacements thereof, and supplies and materials used directly in maintaining\nand preparing textile products for rental or leasing by an industrial processor\nengaged in the commercial leasing or renting of laundered textile products.\n\n9. Certified pollution control equipment and facilities as defined in §\n58.1-3660, except for any equipment that has not been certified to the\nDepartment of Taxation by a state certifying authority or subdivision certifying\nauthority pursuant to such section.\n\n10. Parts, tires, meters and dispatch radios sold or leased to taxicab operators\nfor use or consumption directly in the rendition of their services.\n\n11. High speed electrostatic duplicators or any other duplicators which have a\nprinting capacity of 4,000 impressions or more per hour purchased or leased by\npersons engaged primarily in the printing or photocopying of products for sale\nor resale.\n\n12. From July 1, 1994, and ending July 1, 2024, raw materials, fuel, power,\nenergy, supplies, machinery or tools or repair parts therefor or replacements\nthereof, used directly in the drilling, extraction, or processing of natural gas\nor oil and the reclamation of the well area. For the purposes of this section,\nthe term “natural gas” shall mean “gas,” “natural\ngas,” and “coalbed methane gas” as defined in §\n45.2-1600. For the purposes of this section, “drilling,”\n“extraction,” and “processing” shall include production,\ninspection, testing, dewatering, dehydration, or distillation of raw natural gas\ninto a usable condition consistent with commercial practices, and the gathering\nand transportation of raw natural gas to a facility wherein the gas is converted\ninto such a usable condition. Machinery, tools and equipment, or repair parts\ntherefor or replacements thereof, shall be exempt if the preponderance of their\nuse is directly in the drilling, extraction, refining, or processing of natural\ngas or oil for sale or resale, or in well area reclamation activities required\nby state or federal law.\n\n13. Beginning July 1, 1997, (i) the sale, lease, use, storage, consumption, or\ndistribution of an orbital or suborbital space facility, space propulsion\nsystem, space vehicle, satellite, or space station of any kind possessing space\nflight capability, including the components thereof, irrespective of whether\nsuch facility, system, vehicle, satellite, or station is returned to this\nCommonwealth for subsequent use, storage or consumption in any manner when used\nto conduct spaceport activities; (ii) the sale, lease, use, storage, consumption\nor distribution of tangible personal property placed on or used aboard any\norbital or suborbital space facility, space propulsion system, space vehicle,\nsatellite or space station of any kind, irrespective of whether such tangible\npersonal property is returned to this Commonwealth for subsequent use, storage\nor consumption in any manner when used to conduct spaceport activities; (iii)\nfuels of such quality not adapted for use in ordinary vehicles, being produced\nfor, sold and exclusively used for space flight when used to conduct spaceport\nactivities; (iv) the sale, lease, use, storage, consumption or distribution of\nmachinery and equipment purchased, sold, leased, rented or used exclusively for\nspaceport activities and the sale of goods and services provided to operate and\nmaintain launch facilities, launch equipment, payload processing facilities and\npayload processing equipment used to conduct spaceport activities.\n\t\t\tFor purposes of this subdivision, “spaceport activities” means\nactivities directed or sponsored at a facility owned, leased, or operated by or\non behalf of the Virginia Commercial Space Flight Authority.\n\t\t\tThe exemptions provided by this subdivision shall not be denied by reason of\na failure, postponement or cancellation of a launch of any orbital or suborbital\nspace facility, space propulsion system, space vehicle, satellite or space\nstation of any kind or the destruction of any launch vehicle or any components\nthereof.\n\n14. Semiconductor cleanrooms or equipment, fuel, power, energy, supplies, or\nother tangible personal property used primarily in the integrated process of\ndesigning, developing, manufacturing, or testing a semiconductor product, a\nsemiconductor manufacturing process or subprocess, or semiconductor equipment\nwithout regard to whether the property is actually contained in or used in a\ncleanroom environment, touches the product, is used before or after production,\nor is affixed to or incorporated into real estate.\n\n15. Semiconductor wafers for use or consumption by a semiconductor manufacturer.\n\n16. Railroad rolling stock when sold or leased by the manufacturer thereof.\n\n17. Computer equipment purchased or leased on or before June 30, 2011, used in\ndata centers located in a Virginia locality having an unemployment rate above\n4.9 percent for the calendar quarter ending November 2007, for the processing,\nstorage, retrieval, or communication of data, including but not limited to\nservers, routers, connections, and other enabling hardware when part of a new\ninvestment of at least $75 million in such exempt property, when such investment\nresults in the creation of at least 100 new jobs paying at least twice the\nprevailing average wage in that locality, so long as such investment was made in\naccordance with a memorandum of understanding with the Virginia Economic\nDevelopment Partnership Authority entered into or amended between January 1,\n2008, and December 31, 2008. The exemption shall also apply to any such computer\nequipment purchased or leased to upgrade, add to, or replace computer equipment\npurchased or leased in the initial investment. The exemption shall not apply to\nany computer software sold separately from the computer equipment, nor shall it\napply to general building improvements or fixtures.\n\n18. a. Beginning July 1, 2010, and ending June 30, 2035, except as provided in\nsubdivision 19, computer equipment or enabling software purchased or leased for\nthe processing, storage, retrieval, or communication of data, including but not\nlimited to servers, routers, connections, and other enabling hardware, including\nchillers and backup generators used or to be used in the operation of the\nequipment exempted in this paragraph, provided that such computer equipment or\nenabling software is purchased or leased for use in a data center, which\nincludes any data center facilities located in the same locality as the data\ncenter that are under common ownership or affiliation of the data center\noperator, that (i) is located in a Virginia locality; (ii) results in a new\ncapital investment on or after January 1, 2009, of at least $150 million; and\n(iii) results in the creation on or after July 1, 2009, of at least 50 new jobs\nby the data center operator and the tenants of the data center, collectively,\nassociated with the operation or maintenance of the data center provided that\nsuch jobs pay at least one and one-half times the prevailing average wage in\nthat locality. The requirement of at least 50 new jobs is reduced to 10 new jobs\nif the data center is located in a distressed locality at the time of the\nexecution of a memorandum of understanding with the Virginia Economic\nDevelopment Partnership Authority. Additionally, the requirement of a $150\nmillion capital investment shall be reduced to $70 million for data centers that\nqualify for the reduced jobs requirement.\n\t\t\tThis exemption applies to the data center operator and the tenants of the\ndata center if they collectively meet the requirements listed in this section.\nPrior to claiming such exemption, any qualifying person claiming the exemption,\nincluding a data center operator on behalf of itself and its tenants, must enter\ninto a memorandum of understanding with the Virginia Economic Development\nPartnership Authority that at a minimum provides the details for determining the\namount of capital investment made and the number of new jobs created, the\ntimeline for achieving the capital investment and new job goals, the repayment\nobligations should those goals not be achieved, and any conditions under which\nrepayment by the qualifying data center or data center tenant claiming the\nexemption may be required. In addition, the exemption shall apply to any such\ncomputer equipment or enabling software purchased or leased to upgrade,\nsupplement, or replace computer equipment or enabling software purchased or\nleased in the initial investment. The exemption shall not apply to any other\ncomputer software otherwise taxable under Chapter 6 of Title 58.1 that is sold\nor leased separately from the computer equipment, nor shall it apply to general\nbuilding improvements or other fixtures.\n\t\t\tb. For purposes of this subdivision 18, “distressed locality”\nmeans:\n\n 1. From July 1, 2021, until July 1, 2023, any locality that had (i) an annual\n unemployment rate for calendar year 2019 that was greater than the final\n statewide average unemployment rate for that calendar year and (ii) a poverty\n rate for calendar year 2019 that exceeded the statewide average poverty rate\n for that year; and\n\n 2. From and after July 1, 2023, any locality that has (i) an annual\n unemployment rate for the most recent calendar year for which such data is\n available that is greater than the final statewide average unemployment rate\n for that calendar year and (ii) a poverty rate for the most recent calendar\n year for which such data is available that exceeds the statewide average\n poverty rate for that year.\n \t\t\t\tc. For so long as a data center operator is claiming an exemption pursuant\n to this subdivision 18, such operator shall be required to submit an annual\n report to the Virginia Economic Development Partnership Authority on behalf of\n itself and, if applicable, its participating tenants that includes their\n employment levels, capital investments, average annual wages, qualifying\n expenses, and tax benefit, and such other information as the Virginia Economic\n Development Partnership Authority determines is relevant, pursuant to\n procedures developed by the Virginia Economic Development Partnership\n Authority. The annual report shall be submitted by the data center operator in\n a format prescribed by the Virginia Economic Development Partnership\n Authority. The Virginia Economic Development Partnership Authority shall share\n all information collected with the Department.\n \t\t\t\tThe Department, in collaboration with the Virginia Economic Development\n Partnership Authority, shall publish a biennial report on the exemption that\n shall include aggregate information on qualifying expenses claimed under this\n exemption, the total value of the tax benefit, a return on investment analysis\n that includes direct and indirect jobs created by data center investment,\n state and local tax revenues generated, and any other information the\n Department and the Virginia Economic Development Partnership Authority deem\n appropriate to demonstrate the costs and benefits of the exemption. The report\n shall not include, and the Department and the Virginia Economic Development\n Partnership Authority shall not publish or disclose, any such information if\n it is unaggregated or if such report or publication could be used to identify\n a business or individual. The Department shall submit the report to the\n Chairmen of the Senate Committee on Finance and Appropriations and the House\n Committees on Appropriations and Finance. The Virginia Economic Development\n Partnership Authority may publish on its website and distribute annual\n information indicating the job creation and ranges of capital investments made\n by a data center operator and, if applicable, its participating tenants, in a\n format to be developed in consultation with data center operators.\n\n19. a. Notwithstanding any provision of subdivision 18 to the contrary, the\nexemption set forth in subdivision 18 may be extended for the purchase or lease\nof computer equipment or enabling software by or on behalf of data center\noperators for use in data centers in the Commonwealth that are under common\nownership or affiliation with the data center operator as set forth in this\nsubdivision 19. For purposes of this subdivision 19, a data center operator\nshall be considered to own a data center if it is operated on behalf of the data\ncenter operator pursuant to a long-term lease of at least ten years.\n\t\t\tb. To qualify for an extension pursuant to this subdivision 19, a data center\noperator shall enter into a memorandum of understanding with the Virginia\nEconomic Development Partnership Authority on or after January 1, 2023, that at\na minimum provides the details for determining the amount of capital investment\nmade and the number of new jobs created; the locality or localities in which the\ncapital investment shall be made and new jobs shall be created in order to\nqualify for the extension; and the timeline for making the capital investment\nand creating the new jobs in each specified locality. A data center operator\nshall only be required to enter into one memorandum of understanding pursuant to\nthis subdivision 19 in order to qualify for the extension pursuant to both\nsubdivisions c and d.\n\t\t\tc. If on or after January 1, 2023, but before July 1, 2035, a data center\noperator that has entered into a memorandum of understanding pursuant to\nsubdivision b (i) makes or causes to be made a capital investment of at least\n$35 billion in data centers in localities identified in a memorandum of\nunderstanding and (ii) creates at least 1,000 new full-time jobs, as defined in\n§ 59.1-284.42, at such data centers, of which at least 100 of such jobs\nshall pay at least one and one-half times the prevailing average wage in the\nCommonwealth, the data center operator shall be eligible to continue to utilize\nthe exemption set forth in subdivision 18 through June 30, 2040.\n\t\t\td. If on or after January 1, 2023, but before July 1, 2040, a data center\noperator that has entered into a memorandum of understanding pursuant to\nsubdivision b (i) makes a total capital investment of at least $100 billion,\ninclusive of any investment made pursuant to subdivision c, in data centers in\nthe localities identified in such memorandum of understanding and (ii) creates a\ntotal of at least 2,500 new full-time jobs, as defined in § 59.1-284.42, at\nsuch data centers, of which at least 100 of such jobs shall pay at least one and\none-half times the prevailing average wage in the Commonwealth, inclusive of any\nnew full-time jobs created pursuant to subdivision c, the data center operator\nshall be eligible to utilize the exemption set forth in subdivision 18 through\nJune 30, 2050.\n\t\t\te. The extension provided in this subdivision 19 shall apply to the computer\nequipment or enabling software purchased or leased for use in the data centers\nsubject to the capital investment and job requirements set forth herein, as well\nas to any such computer equipment or enabling software purchased or leased to\nupgrade, supplement, or replace computer equipment or enabling software\npurchased or leased in the initial investment. The extension shall also apply to\nany computer equipment or software purchased or leased in data centers under\ncommon ownership or affiliation with the data center operator for which the data\ncenter operator entered into a memorandum of understanding with the Virginia\nEconomic Development Partnership Authority to qualify for the exemption set\nforth in subdivision 18.\n\t\t\tf. The reporting requirements set forth in subdivision 18 shall continue to\napply to a data center operator for the duration of any extension granted\npursuant to this subdivision 19.\n\n20. If the preponderance of their use is in the manufacture of beer by a brewer\nlicensed pursuant to subdivision 3 or 4 of § 4.1-206.1, (i) machinery,\ntools, and equipment, or repair parts therefor or replacements thereof, fuel,\npower, energy, or supplies; (ii) materials for future processing, manufacturing,\nor conversion into beer where such materials either enter into the production of\nor become a component part of the beer; and (iii) materials, including\ncontainers, labels, sacks, cans, bottles, kegs, boxes, drums, or bags for future\nuse, for packaging the beer for shipment or sale.\n\n21. If the preponderance of their use is in advanced recycling, as defined in\n§ 58.1-439.7, (i) machinery, tools, and equipment, or repair parts therefor\nor replacements thereof, fuel, power, energy, or supplies; (ii) materials for\nprocessing, manufacturing, or conversion for resale where such materials either\nare recycled or recovered; and (iii) materials, including containers, labels,\nsacks, cans, boxes, drums, or bags used for packaging recycled or recovered\nmaterial for shipment or resale.\n\nHISTORY: 1993, c. 310; 1994, cc. 365, 381; 1995, cc. 101, 204, 719; 1996, c.\n816; 1997, c. 834; 2001, cc. 429, 468, 769; 2003, c. 859; 2004, Sp. Sess. I, c.\n3; 2006, cc. 385, 519, 524, 541, 618; 2007, c. 751; 2008, cc. 558, 764; 2010,\ncc. 784, 826; 2011, cc. 183, 286; 2012, cc. 613, 655; 2013, c. 10; 2016, cc.\n343, 346, 673, 709, 712; 2017, c. 714; 2020, cc. 789, 1113, 1114; 2021, Sp.\nSess. I, cc. 367, 368; 2022, cc. 14, 501; 2023, cc. 144, 671, 678.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}