Retail Sales and Use Tax; commercial & industrial exemptions for data centers in Northern Virginia.

Retail sales and use tax; commercial and industrial exemptions; data centers. Provides that, between July 1, 2025, and July 1, 2030, the retail sales and use tax exemption for computer equipment or enabling software purchased or leased for use in a data center shall not apply for such equipment if it is purchased or leased for use in a data center that is constructed after July 1, 2025, in Planning District 8.