400 C.M.R. 9.05 – Reporting and Compliance

(1) The Qualified Data Center shall annually, or on such other period specified in the Certification, file a report with EOED during the Qualification Period, signed by an authorized representative of the owner or operator of the Qualified Data Center attesting to the veracity and accuracy of the information provided, under pains and penalties of perjury, with the following information:
1. (a) The actual number and type of jobs created and maintained at the Qualified Data Center and at other locations in Massachusetts, including Permanent Full-time Employees, construction jobs or other types of employment;
2. (b) The actual investments in Qualified Data Center Costs associated with the Qualified Data Center;
3. (c) The actual Eligible Expenditures made that are exempt under the Qualified Data Center Sales Tax Exemption; provided, documentation acceptable to EOED may be required to substantiate the reported Eligible Expenditures;
4. (d) Any other information EOED required to be reported by the terms of the Certification.
(2) EOED may require, and rely upon without independent investigation, a cost accounting of the Eligible Expenditures that shall include an accountant's certification, in the form of an opinion, confirming the accuracy of the reported Eligible Expenditures.
(3) In the event that EOED finds a certified Qualified Data Center is in Material Noncompliance, has failed to meet any other material obligation set forth in the Certification or the reported information is materially inconsistent with representations made in an application, EOED may revoke the Certification. Prior to revoking a Certification, EOED shall provide written notice to the owner or operator of the Qualified Data Center stating the basis for the revocation and offering an opportunity for a hearing to contest the basis for revocation. The revocation of a Qualified Data Center's Certification is effective as of the first day of the tax year in which EOED provides said written notice. The Commissioner shall, as of the effective date of the revocation, disallow any exempt purchases afforded to the Qualified Data Center pursuant to the Qualified Data Center Sales Tax Exemption for that tax year under its Certification. Any entity claiming the Qualified Data Center Sales Tax Exemption during the tax year when revocation becomes effective shall be required to pay the tax that was due on such purchases, including any applicable penalties and interest imposed under M.G.L. c. 62C. See 830 CMR 62C.33.1: Interest, Penalties, and Application of Payments.