Retail Sales and Use Tax; exempts certain computer equipment and enabling software. (HB2239)

Introduced By

Del. Luke Torian (D-Woodbridge)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax exemption; certain computer equipment and enabling software.  Expands the sales and use tax exemption for the purchase or lease of computer equipment or enabling software by data centers.  There is no longer a requirement for the creation of 50 new jobs, but rather the data center must have a creation of 25 new jobs provided that such jobs pay at least one and one-half times the prevailing average wage, pay any wage rate provided the data center is located in a locality that has an unemployment rate for the preceding year of at least 150 percent of the average statewide unemployment rate for such year, or is located in an enterprise zone. Amends § 58.1-609.3, of the Code of Virginia. Read the Bill »


Bill Has Failed


01/12/2011Prefiled and ordered printed; offered 01/12/11 11103816D
01/12/2011Referred to Committee on Finance
01/19/2011Assigned Finance sub: #2
01/23/2011Impact statement from TAX (HB2239)
02/01/2011Subcommittee recommends laying on the table
02/08/2011Left in Finance