RICHMOND, Va. (AP) โ€” Nearly two decades ago, Virginia gave tech companies a tax break on equipment and software, and they began to build. The state became a data center hub, and they kept building. Nearly two decades ago, Virginia gave tech companies a tax break on equipment and software, and they began to build. The state became a data center hub, and they kept building. Residents bemoaned the ... Taxpayers can be classified into two major categories โ€“ individual and corporation. A corporation is a legal entity that is separate from the owners for tax purposes.

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