Energy Conversion and Thermal Efficiency Sales Tax Exemption (Ohio)

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Last modified on January 5, 2015.

Financial Incentive Program

Place Ohio

Name Energy Conversion and Thermal Efficiency Sales Tax Exemption
Incentive Type Sales Tax Incentive
Applicable Sector Commercial, Industrial
Eligible Technologies Heat recovery, 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
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount 100% exemption

Maximum Incentive None

Program Administrator Ohio Department of Taxation
Date added to DSIRE 2000-01-01
Last DSIRE Review 2014-11-03

References DSIRE[1]


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.

Incentive Contact

Contact Name Business Taxpayer Assistance
Department Ohio Department of Taxation

Address 30 E. Broad Street, 22nd Floor

Place Columbus, Ohio
Zip/Postal Code 43215
Phone (888) 405-4039

Contact Name Business Response Line
Department Ohio Development Services Agency

Address 77 South High Street
Address 2 P.O. Box 1001
Place Columbus, Ohio
Zip/Postal Code 43216-1001
Phone (800) 848-1300


Authorities (Please contact the if there are any file problems.)

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

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"