Scope
Code of Virginia section 58.1-3506, subdivision A 43, makes computer equipment and peripherals used in a data center (as the subdivision defines it) a separate class of tangible personal property for local taxation, and subsection B lets a county, city or town tax that class at a different rate, not exceeding the rate for the general class of tangible personal property. It does not set any locality’s rate.
- Geographic scope
- Virginia
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Virginia General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Effective date not stated in the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The section states no expiration for subdivision A 43.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Virginia law places computer equipment and peripherals used in a data center in their own class for local tangible personal property tax. Each county, city or town may set a rate for that class that differs from its general personal property rate but may not exceed it. Whether and how far a locality lowers the rate is a local decision that this record does not describe.
What this does not establish
- The Code page lists the section’s full amendment history but not the chapter that added subdivision A 43, so no adoption or effective date is stored.
- Local rates for this class were not opened.
- The statewide sales and use tax exemption for data center equipment is a separate record.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://law.lis.virginia.gov/vacode/title58.1/chapter35/section58.1-3506/