400 CMR 9.06
Change of Ownership
If a Qualified Data Center is sold or otherwise transferred to a new owner or operator prior
to the expiration of the Qualification Period identified in a Certification, the Qualified Data
Center Sales Tax Exemption benefits shall remain in effect and apply to a subsequent owner or
operator for the remaining duration of the Qualification Periods upon approval by EOED to
assign the Certification, with any additional conditions or limitations EOED may require to
ensure such Qualified Data Center remains eligible for Certification.