The Definitive Guide toAI Data Centers
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Virginia data-center sales-and-use tax exemption benefit reported for FY2025; the final 2026 budget retained the exemption and added a separate data-center electricity consumption tax

~$1.94B (FY2025)observed

Value kindobserved — Reported measurements, counts, and specifications keep the precision and scope stated by their source; an exact specification is not treated as a range.
ScopeThe FY2025 benefit ($1.94139B, JLARC/Tax RD40) covers the sales-and-use-tax exemption only. Separately, HB30 (2026, Chapter 1, Item 3-5.24) taxes electricity used at data centers, self-supplied power included, at $0.011/kWh from July 1, 2026 until July 1, 2028. Collections above $600M a year are refunded pro rata. A steady 100 MW load pays about $9.64M a year gross.
As of2026-07
SourceVirginia Department of Taxation, DCRSUT Exemption Report (RD40, 2026)
Reviewchecking…review by 2027-01-17 · fast cadence
Recorded changeslast 2026-07-14 · 3 revisions tracked
Claim idvirginia-data-center-sales-tax-exemption-cost

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