400 CMR 9.04
Issuance of Certifications
(1) EOED shall in its sole discretion determine whether an applicant is eligible for Certification.
(2) Within 60 business days of receiving a completed application, EOED shall approve or deny
an application for Certification. Failure to approve or deny a completed application within 60
business days shall constitute approval for Certification as a Qualified Data Center.
(3) EOED may deny an application for Certification only if EOED determines that the proposed
facility does not meet the criteria for a Qualified Data Center. If an application is denied
Certification, EOED shall provide written reasons for its denial and an opportunity for the
applicant to cure deficiencies within 30 calendar days.
(4) If EOED determines an application meets the requirements for Certification as a Qualified
Data Center, it will issue a Certification to the owner or operator of the Qualified Data Center,
with a copy to the Commissioner, containing the following information:
(a) The Certification's effective date and termination date;
(b) The total square footage of the Qualified Data Center;
(c)
The total amount of anticipated Qualified Data Center Costs associated with the
Qualified Data Center, provided such costs shall exceed $50,000,000 within a ten-year period
from the effective date of the Certification;
(d) The anticipated Eligible Expenditures which will be eligible for the Qualified Data
Center Sales Tax Exemption;
(e)
The beginning and ending dates of the Qualification Period; provided that the
Qualification Period for a Data Center comprising more than one Data Center Building shall
include a Qualification Period specific to each Data Center Building based on the dates each
Data Center Building is expected to be in operation. The Qualification Period for the first
Data Center Building must commence no more than five years after the date on which a
completed application was submitted. EOED may require separate applications and issue
separate Certifications for each Data Center Building in a multi-building Data Center.
(f) Any conditions or limitations that EOED determines are reasonably necessary to ensure
that the Qualified Data Center is constructed and operated consistent with M.G.L. c. 23A,
§ 70 and M.G.L. c. 64H, § 6(zz).
(5) Once the Data Center has been certified, the entity approved to incur Eligible Expenditures
on behalf of the Data Center must present an exempt use certificate at the time of purchase to the
vendor in accordance with 830 CMR 64H.8.1: Resale and Exempt Use Certificates in order to
claim the exemption.