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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9932-D. Application for certification

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Application.--To be considered for a certification, an owner or operator of a computer data center shall submit to the department an application on a form prescribed by the department that includes all of the following:

(1) The owner's or operator's name, address and telephone number.

(2) The address of the site where the computer data center is or will be located, including, if applicable, information sufficient to identify the specific portion of a facility comprising the computer data center.

(3) An affirmation, signed by an authorized executive representing the owner or operator, that the computer data center is expected to satisfy the certification requirements prescribed under section 2935-D.  1

(b) Acceptance.--The department shall begin accepting applications no later than 60 days after the effective date of this section.

(c) Compliance in reporting.--An owner or operator or qualified tenant eligible for a certification shall comply with all reporting, filing and compliance requirements under this act.

(d) Compliance in tax laws.--No owner or operator or qualified tenant may receive a certification under this subarticle unless that owner or operator or qualified tenant is in full compliance with all State tax laws.

1  72 P.S. § 9935-D.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9932-D. Application for certification - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9932-d/

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