Back to Grants
VA

Virginia Data Center Retail Sales & Use Tax Exemption

State sales and use tax exemption for qualifying data center capital investments of $150 million or more creating at least 50 new jobs in Virginia.

About this program

Visit the program website for full details.

Eligibility

Data center operators making at least $150 million in capital investment and creating at least 50 new jobs. Threshold reduced to $70 million and 10 jobs in distressed localities. Effective July 1, 2025, facilities must meet energy efficiency or PUE requirements.

Requirements

  • Minimum $150 million capital investment (or $70 million in distressed locality)
  • Must create at least 50 new jobs (or 10 in distressed locality)
  • As of July 1, 2025: must achieve PUE of no greater than 1.2 OR be in top 15% most efficient buildings