Regulation

Regulation  400 CMR 9.00: Qualified data centers

Date: 03/27/2026
Organization: Executive Office of Economic Development
Regulatory Authority: MGL c. 23A, § 70
MGL c. 64H, § 6(zz)
Official Version: Purchase the official print version

400 CMR 9.00 establishes the procedures for owners and operators of Qualified Data Centers to apply to and receive Certification from EOED for purposes of qualifying for the Qualified Data Center Sales Tax Exemption pursuant to M.G.L. c. 23A, § 70 and M.G.L. c. 64H, § 6(zz).

Download a PDF copy of the regulation below.

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