400 C.M.R. 9.01
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).