Scope
Virginia Senate Bill 93 of the 2026 Regular Session would provide that the data center computer equipment sales and use tax exemption does not apply to a data center operator or its tenants if any tenant is a bank, and would make banks’ computer equipment used in a data center taxable personal property for banks subject to the bank franchise tax. It is a pending proposal, not law.
- Geographic scope
- Virginia
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Virginia General Assembly
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- 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 Senate Bill 93 of 2026 would provide that the data center computer equipment sales and use tax exemption does not apply to a data center operator or its tenants if any tenant is a bank, and would make banks’ computer equipment used in a data center taxable personal property for banks subject to the bank franchise tax. The Division of Legislative Services 2026 Session Summary lists it as carried over at the close of the 2026 Regular Session; it has not been enacted.
What this does not establish
- The Legislative Information System bill page (the primary source link) is a JavaScript application whose bill text and history could not be read automatically when checked; the description and outcome come from the Division of Legislative Services 2026 Session Summary, not from a reading of the bill text.
- The Session Summary lists the bill as Carried Over at the close of the 2026 Regular Session (sine die 14 March 2026). Its later status was not opened because the LIS bill page is a JavaScript application; it has not been enacted.
- The bill number was read from a layout-preserving text extract of the same PDF, where the heading "C SB93" sits beside this summary; a plain text extract separates them.
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://lis.virginia.gov/bill-details/20261/SB93
- Division of Legislative Services, 2026 Session Summary official legislative summary listing the bill and its 2026 outcome