Effective July 1, 2016, Virginia’s sales and use tax exemption for tangible personal property purchased or leased for use or consumption directly and exclusively in basic research or research and development in the experimental or laboratory sensehas been expanded and will apply to property used in a federally funded research and development center, regardless of whether the property is used by the purchaser, lessee, or another person or entity.(Ch. 780 (H.B. 30), Laws 2016, effective July 1, 2016)