Virginia Storage Yard Lease (Fiber Optic Communication System)
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FAQ
Rhode Island does not affirmatively tax digital goods. South Carolina does not affirmatively tax digital goods. Virginia specifically exempts sales of ?digital products delivered electronically, such as software, downloaded music, ring tones, and reading materials.?
Loudoun County alone takes in close to $600 million annually in tax revenue from data centers, enough to cover all the county's operating expenditures.
Virginia's data center tax incentives currently run through 2035, and offer exemptions for sales and use taxes for data center companies that invest more than $150 million in computer equipment and software. The new Mega Data Center Incentive Program includes "up to a 15-year extension" of the tax breaks.
Things sold to federal or state governments, or their political subdivisions, are not subject to sales tax. The exemption doesn't apply to property purchased by the Commonwealth of Virginia, then transferred to a private business.
The Most Common SUT Exemption If you are titling your vehicle in Virginia for the first time and you hold a valid title or registration in your name by another state or a branch of the United States Armed Forces, you will not have to pay the SUT.
A fiber optic lease is an agreement made between a network service provider (NSP) and a landowner for the right to run fiber optic cabling through the property.