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Combined Heat and Power Partnership

Energy Conversion and Thermal Efficiency Sales Tax Exemption

Date Last Updated12/24/2012
Incentive TypeTax
State/FederalOH
Incentive Administrator/Contact OfficeOhio Department of Taxation
Incentive Initiation Date3/11/2004
Incentive Size and Funding SourceOhio may provide a 100% sales and use tax exemption for certain tangible personal property.
Eligible RecipientIndustrial and commercial property owners with energy conversion, solid waste energy conversion or thermal efficiency improvement facilities designed, constructed or installed after December 31, 1974. The Ohio Development Services Agency's Energy Office provides technical review of the energy equipment used in the projects to verify it fulfills the intent of the Ohio Revised Code.
Eligible FuelDoes Not Specify
Eligible Project Size (MW)Does Not Specify
Other Selected Eligibility CriteriaQualifying 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 include waste such as 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."
Application Form(s)Application for Energy and Solid Waste Energy Conversion and Thermal Efficiency Improvement Facility (PDF) (3 pp, 41K)
Other Incentive DetailsFacilities 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.
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