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Virginia · 2026 Regular Session · Bill

HB 961: Retail Sales and Use Tax; commercial and industrial exemptions, data centers.

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

HB 961 is a bill introduced in the Virginia House on January 13, 2026. According to its official title, it concerns: Retail Sales and Use Tax; commercial and industrial exemptions, data centers. Primary sponsor: Vivian Watts (Democratic). Most recent recorded action (February 11, 2026): Incorporated by Finance (HB897-Sullivan) (Voice Vote).

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

Retail sales and use tax; commercial and industrial exemptions; data centers. Limits, beginning July 1, 2026, the retail sales and use tax exemption for computer equipment or enabling software to (i) the purchase or lease of equipment or enabling software for use in a data center, provided that such purchase or lease takes place prior to the start of operations for such data center, or (ii) the purchase or lease of equipment or enabling software as part of a refresh cycle of an existing data center. The bill defines "refresh cycle" to mean purchases or leases made to replace, repair, or upgrade the equipment or enabling software that improve the energy efficiency of such equipment or software.

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Vivian WattsPrimary sponsorDemocraticHouse14

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Incorporated by Finance (HB897-Sullivan) (Voice Vote)
  2. Fiscal Impact statement From TAX (2/8/2026 2:45 pm)
  3. Assigned HFIN sub: Subcommittee #1
  4. Referred to Committee on Finance
  5. Prefiled and ordered printed; Offered 01-14-2026 26104620D

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source