Are solar systems exempt from property and sales tax in Ohio?
Ohio exempts certain equipment from property taxation, the state`s sales and use tax, and the state`s franchise tax where applicable. Originally enacted in 1978, this incentive has had some impact in the promotion of renewable energy in Ohio, according to the Ohio Office of Energy Efficiency. The exemption applies to tangible property used in energy conversion, thermal-efficiency improvements and the conversion of solid waste to energy. Generally, `conversion` refers to the replacement of fossil-fuel resources with alternative fuels or technologies; `thermal efficiency improvements` refers to the recovery of waste heat or steam produced in any commercial or industrial processes; and `solid waste conversion` refers to the use of waste to produce energy and the utilization of such energy. Eligible technologies include solar-thermal systems, photovoltaic systems, wind, biomass and waste-recovery systems. Upon receipt of certification from the tax commissioner, such property is exempt from
