Data centers, certain; income tax apportionment and sales and use tax exemption. (HB121)

Introduced By

Del. Bob Marshall (R-Manassas)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Income tax apportionment and sales and use tax exemption; certain data centers. Provides that data centers that are located on property not zoned for industrial use, are within one-third of a mile of an interstate highway, and require the use of an above ground 150-kilovolt or greater electrical transmission line are excluded from using certain income tax apportionment provisions and from using a sales tax exemption for data centers. The bill also makes a technical correction regarding a subdivision that is erroneously set out twice in the Code. The bill is applicable to sales tax transactions and income tax returns made or filed on and after January 1, 2016. Read the Bill »


Bill Has Failed


12/16/2015Prefiled and ordered printed; offered 01/13/16 16101740D
12/16/2015Referred to Committee on Finance
02/01/2016Impact statement from TAX (HB121)
02/09/2016Assigned Finance sub: Subcommittee #1
02/10/2016Subcommittee recommends laying on the table
02/17/2016Left in Finance