{"$schema":"https://seraphixsystems.com/data/schema/record.schema.json","generated":"2026-11-05T18:53:37+00:00","publisher":"Seraphix Systems NJ LLC","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/","attribution":"Seraphix Systems"},"id":"SX-09-VA-01","url":"https://seraphixsystems.com/r/SX-09-VA-01","json":"https://seraphixsystems.com/r/SX-09-VA-01.json","label":"RECORD SX 09-VA // STATUTE // EFFECTIVE 2010-07-01","scope":"state","entity":null,"state":"VA","section":"policy","tag":"ENACTED","instrument":"STATUTE","primary_pending":false,"claim":"Sales and use tax exemption for computer equipment and enabling software purchased or leased for use in a qualifying data center, applying to the data center operator and the tenants of the data center collectively, running from July 1, 2010 to June 30, 2035, with extensions available under subdivision 19. Thresholds include $150 million of capital investment and 50 new jobs paying at least 1.5 times the local prevailing wage; lower thresholds apply in distressed localities.","quote":"Beginning July 1, 2010, and ending June 30, 2035","fields":{"expires":"2035-06-30"},"basis":"official_code","basis_label":"OFFICIAL CODE","source":{"title":"Code of Virginia § 58.1-609.3","locator":"Code of Virginia § 58.1-609.3, subdivision 18 a","publisher":"Virginia Legislative Information System (Code of Virginia)","url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/"},"also":[{"title":"Sales and use tax exemption for computer equipment and enabling software purchased or leased for use in a qualifying data center, applying to the data center operator and the tenants of the data center collectively, running from July 1, 2010 to June 30, 2035, with extensions available under subdivision 19. Thresholds include $150 million of capital investment and 50 new jobs paying at least 1.5 times the local prevailing wage; lower thresholds apply in distressed localities., legislative history","publisher":"Virginia Legislative Information System (Code of Virginia)","url":"https://legacylis.virginia.gov/cgi-bin/legp604.exe?101+ful+CHAP0784","note":"History shows “Approved April 21, 2010”"}],"primary":{"title":"Code of Virginia § 58.1-609.3","publisher":"Virginia Legislative Information System (Code of Virginia)","url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/"},"dates":{"occurred":"2010-07-01","reported":null,"source_published":null,"first_seen":null,"ingested":"2026-11-05T01:11:10Z","corrected":null},"record_date":"2010-07-01","lifecycle":"active","version":1,"versions":[{"version":1,"claim":"Sales and use tax exemption for computer equipment and enabling software purchased or leased for use in a qualifying data center, applying to the data center operator and the tenants of the data center collectively, running from July 1, 2010 to June 30, 2035, with extensions available under subdivision 19. Thresholds include $150 million of capital investment and 50 new jobs paying at least 1.5 times the local prevailing wage; lower thresholds apply in distressed localities.","current":true,"url":"https://seraphixsystems.com/r/SX-09-VA-01/v1","json":"https://seraphixsystems.com/r/SX-09-VA-01/v1.json"}],"cite":{"publisher":"Seraphix Systems","record_id":"SX-09-VA-01","url":"https://seraphixsystems.com/r/SX-09-VA-01","version":1,"title":"RECORD SX 09-VA // STATUTE // EFFECTIVE 2010-07-01","text":"Seraphix Systems, \"SX-09-VA-01\", v1, https://seraphixsystems.com/r/SX-09-VA-01, retrieved [date].","published":"2026-11-05"},"history_url":"https://legacylis.virginia.gov/cgi-bin/legp604.exe?101+ful+CHAP0784","gate":{"passed":true,"hash_verified":true,"source":"intel pipeline gate"},"published":"2026-11-05"}