Qualified Data Center Sales and Use Tax Exemption
Massachusetts
Eligibility?
Explicitly Eligible
Overview
Massachusetts
Incentive Type
Qualified Data Center Sales and Use Tax Exemption
Benefit Type
Use Tax Incentive, Tax Incentive
Effective Date
November 19, 2024 at 7:00:00 PM
Official Identifier
State
Incentive Details
Incentive Description
Provides a sales and use tax exemption for qualifying data centers on eligible purchases of computer equipment, servers, software, electrical and cooling infrastructure, machinery, and other qualifying property used directly in the construction and operation of certified data center facilities.
Key Provisions
• 20-year sales and use tax exemption for qualified data centers meeting minimum investment, facility size, employment, and operational requirements.
• The exemption covers qualifying equipment, software, electricity, and construction-related costs.
Benefit Type
Twenty years for certified qualified data centers.