3.007 Exemption for Sales of Equipment, Software, and Electricity Used in Qualified Data Center

Origin: A sales and use tax exemption is available to the owner or operator of a qualified data center for the purchase of eligible data center equipment, software, electricity used in a qualified data center, and construction costs incurred in the building, renovation, or refurbishment of a qualified data center. For a data center to be qualified, it must meet certain criteria and be certified by the Secretary of the Executive Office of Economic Development ("EOED"). However, EOED will not accept applications for certification until it completes its development, in consultation with DOR, of the required regulations and a standardized application form for the certification of qualified data centers.

Origin: M.G.L. c. 64H, § 6(zz)