# Virginia SB1425: Retail Sales and Use Tax; data center exemption expiration, distribution of revenues.

Virginia SB1425, Retail Sales and Use Tax; data center exemption expiration, distribution of revenues., is a 2025 Regular Session Senate bill sponsored by Richard H. Stuart (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1425-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1425
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; data center exemption expiration, distribution of revenues.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-16
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Richard H. Stuart (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Retail sales and use tax; data center exemption expiration; distribution of revenues. Provides for a sunset on the data center retail sales and use tax exemption, and any extensions thereof, on and after July 1, 2025. The bill requires that the revenues generated by the expiration of the exemption be distributed for school construction and road and bridge construction.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Richard H. Stuart (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-27: Impact statement from TAX (SB1425) (Senate)
- 2025-01-16: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-16: Presented and ordered printed 25104167D (Senate)

## Bill text

- Introduced, 2025-01-16: [HTML](https://lis.blob.core.windows.net/files/1021776.HTML), [PDF](https://lis.blob.core.windows.net/files/1021775.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/1021776.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1021775.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)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB1425-2025 (as of 2026-10-17).