HB961
Retail Sales and Use Tax; commercial and industrial exemptions, data centers.
Status:
Consolidated
Latest Action:
Feb. 11, 2026
House: Incorporated by Finance (HB897-Sullivan) (Voice Vote)
Chief Patron:
Vivian Watts (D)
Session:
2026 Regular Session
Summary
As Introduced. Retail sales and use tax; commercial and industrial exemptions; data centers.
Limits, beginning July 1, 2026, the retail sales and use tax exemption for computer equipment or enabling software to (i) the purchase or lease of equipment or enabling software for use in a data center, provided that such purchase or lease takes place prior to the start of operations for ... (More) such data center, or (ii) the purchase or lease of equipment or enabling software as part of a refresh cycle of an existing data center. The bill defines 'refresh cycle' to mean purchases or leases made to replace, repair, or upgrade the equipment or enabling software that improve the energy efficiency of such equipment or software. (Less)-
Bill History
- 01/13/2026 - House: Prefiled and ordered printed; Offered 01-14-2026 26104620D
- 01/13/2026 - House: Referred to Committee on Finance
- 01/30/2026 - House: Placed on Finance Agenda
- 02/05/2026 - House: Assigned HFIN sub: Subcommittee #1
- 02/08/2026 - House: Fiscal Impact statement From TAX (2/8/2026 2:45 pm)
- 02/10/2026 - House: Placed on Finance Agenda
- 02/11/2026 - House: Incorporated by Finance (HB897-Sullivan) (Voice Vote)
