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Incentive Detail

Conversion Facilities Tax Exemption
Eligible States	OH
Type	Tax Exemption
Area of Interest	Energy Efficiency
Description	The state of Ohio offers tax exemptions for energy conversion, solid waste energy conversion, and thermal efficiency improvements. Conversion is defined as the replacement of fossil fuels with alternative fuel sources, including digester gas. Upon receipt of certification from the tax commissioner, such property is exempt from Ohio's sales and use tax. In addition, such property is not considered to be an improvement on the land for purposes of real property taxation or as 'used in business' for purposes of personal property taxation. Such property is also not considered in the assessment of Ohio's corporate franchise tax.
Eligible Organizations	Livestock Producer, Commercial/Industrial Business, Small Business
How to Apply	To receive the exemption, a business must apply for an energy conversion certificate from the state Tax Commissioner. The application includes a narrative description of the facility and a descriptive list of component parts and materials incorporated or to be incorporated into the facility. Prior to the issuance of the certificate, the Tax Commissioner must obtain a written opinion from the Department of Development regarding the likelihood of achieving the estimated reductions in power consumption.
For More Information	http://development.ohio.gov/businessenergy/state-incentives.htm
Primary Contact	Jim Zuber Ohio Department of Development Office of Energy Efficiency 77 South High Street, 26th Floor P.O. Box 1001 Columbus, OH 43215-6108 (614) 466-7429 jzuber@odod.state.oh.us

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