# Virginia HB2715: Retail Sales and Use Tax; exemption for data centers, definitions.

Virginia HB2715, Retail Sales and Use Tax; exemption for data centers, definitions., is a 2025 Regular Session House bill sponsored by Marty Martinez (Democratic); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2715-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2715
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; exemption for data centers, definitions.
- Status: failed
- Chamber: House
- Introduced: 2025-01-17
- Last action: 2025-02-04, Left in Finance
- Sponsor: Marty Martinez (Democratic)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 1 (8 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Sales and use tax exemption; data centers. Requires data center operators to meet certain wage rate standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator ensures that every building service employee, as defined by the bill, employed at the data center is compensated at a rate that is no less than the standard building service employee rate, as defined by the bill. The bill requires the Virginia Economic Development Partnership Authority to audit any qualifying person claiming this exemption to determine whether such person is in compliance with the wage requirements. Upon three violations of the wage requirement, the Department of Taxation shall revoke any such exemption received by a data center operator or tenant and require repayment.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Marty Martinez (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-27 | House | Subcommittee recommends striking from the docket | pass | 8 | 0 | 1 |

## Actions (6)

- 2025-02-04: Left in Finance (House)
- 2025-01-27: Subcommittee recommends striking from the docket (8-Y 0-N) (House)
- 2025-01-26: Impact statement from TAX (HB2715) (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-17: Referred to Committee on Finance (House)
- 2025-01-17: Presented and ordered printed 25103950D (House)

## Bill text

- Introduced, 2025-01-17: [HTML](https://lis.blob.core.windows.net/files/1022155.HTML), [PDF](https://lis.blob.core.windows.net/files/1022154.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1022155.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1022154.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-HB2715-2025 (as of 2026-10-17).