OFFERED FOR CONSIDERATION 3/03/2026
HOUSE BILL NO. 897
AMENDMENT IN THE NATURE OF A SUBSTITUTE
(Proposed by the Senate Committee on Finance and Appropriations
on March 3, 2026)
(Patrons Prior to Substitute—Delegates Sullivan, Anderson [HB 784], and Watts [HB 961])
A BILL to amend and reenact § 58.1-609.3 of the Code of Virginia, relating to retail sales and use tax; commercial and industrial exemptions; data centers.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-609.3 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-609.3 . Commercial and industrial exemptions.