Mass. Gen. Laws ch. 7 § 22B 1/2
For the purposes of sections 22C to 22F, inclusive, unless a contrary intention clearly appears, the following words shall have the following meanings:
"Comparable low bid or offer", a responsive and responsible bid or offer which is not more than 10 per cent greater than the lowest bid or offer submitted for goods or services.
"Essential", necessary in order that a state agency or state authority may perform its mission, there being no substitute, to avoid irreparable, harm to the agency or authority programs.
"Person", an individual, partnership, firm, association, corporation or other entity or a subsidiary thereof.
"Secretary", the secretary of administration and finance.
"State agency", awarding authorities of the commonwealth including, but not limited to, executive offices, agencies, departments, commissions and public institutions of higher education.
"State authority", as defined in section 1 of chapter 29.
Mass. Gen. Laws ch. 7, § 22B 1/2