Energy Conversion Facilities Corporate and Sales Tax Exemption

Incentive type: 
Energy Efficiency
Technologies: 

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Landfill Gas, Wind, Biomass, Municipal Solid Waste, CHP/Cogeneration

Sectors: 
Commercial
Amount: 

100% Exemption

Contact Information: 
Business Taxpayer Assistance
Ohio Department of Taxation
30 E. Broad Street, 22nd Floor
Columbus, OH 43215

Phone: (888) 405-4039 
Fax: (614) 466-6401
Web Site: http://www.state.oh.us/tax/

The state of Ohio offers a 100% exemption from personal property tax, state sales and use tax, and corporate franchise tax for properties used in energy conversion.  Specific definitions of exempt facilities can be found in Ohio Revised Code 5709.20.   ORC 5703-1-06 prescribes the process for applying for exempt facility status in order to receive the tax exemption.   For more information regarding personal property taxes, please refer to the Department of Taxation fact sheets here and here.

Please contact a tax professional for more assistance.