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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Ohio

Ohio

Incentives/Policies for Renewables & Efficiency

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Energy Conversion and Thermal Efficiency Sales Tax Exemption   

Last DSIRE Review: 11/03/2014
Program Overview:
State: Ohio
Incentive Type: Sales Tax Incentive
Eligible Efficiency Technologies: Heat recovery
Eligible Renewable/Other Technologies: Solar Thermal Process Heat, Photovoltaics, Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Municipal Solid Waste, CHP/Cogeneration, Anaerobic Digestion, Renewable Fuels, Ethanol, Methanol, Biodiesel, Fuel Cells using Renewable Fuels, Microturbines
Applicable Sectors: Commercial, Industrial
Amount:100% exemption
Maximum Incentive:None
Web Site: http://development.ohio.gov/bs/bs_contaxexempt.htm
Authority 1:
ORC 5709.20 et seq.
Authority 2:
ORC 5709.25
Authority 3:
OAC 5703-1-06
Authority 4:
O.R.C. 5733.05
Summary:

Ohio may provide a sales and use tax exemption for certain tangible personal property used in energy conversion, solid waste energy conversion, or thermal efficiency improvement facilities designed, constructed, or installed after December 31, 1974.

Qualifying energy conversion facilities are those that are used for the primary purpose of converting natural gas or fuel oil to an alternate fuel or power source excluding propane, butane, naphtha, fuel oil, or natural gas. Solid waste conversion facilities include those that convert solid or semi-solid waste from industrial operations including public utilities, commercial distribution, research, agricultural, and community operations, and including garbage, street dirt, and debris. Thermal efficiency improvement is defined as "the recovery and use of waste heat or waste steam produced incidental to electric power generation, industrial process heat generation, lighting refrigeration, or space heating."

Facilities must apply for an Exempt Facilities Certificate from the Department of Taxation, which must also be approved by the Development Services Agency. Upon receipt of certification from the tax commissioner, such property is exempt from Ohio's sales and use tax. The application for Energy and Solid Waste Energy Conversion and Thermal Efficiency Improvement Facility is found at on the Ohio Department of Taxation web site (form number ECF). 

Contact the Department of Taxation for more information.


 
Contact:
  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.tax.ohio.gov/
 
  Business Response Line
Ohio Development Services Agency
77 South High Street
P.O. Box 1001
Columbus, OH 43216-1001
Phone: (800) 848-1300
Web Site: http://development.ohio.gov/contactus/ContactInfo.aspx
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.