Tax Exemption for Sale, Storage, Use, or Other Consumption of Computer Data Center Equipment (Ohio Rev. Code § 122.175)

two-reviewer statute enacted oh-orc-122175-data-center-sales-tax-exemption

This record is listed in full and read in part. Its identity, citation, docket, status and review state are open, and so are all 15 of its source documents with their pinpoints, so you can go read the primary text yourself. The first 3 extracted quotes are open too. The recorded term fields, and the remaining quotes, are in the $99 Ohio pass and the $199 all-states pass. Pricing.

Record created 2026-08-20, last updated 2026-08-26. Snapshot built September 14, 2026. JSON

Fields, as recorded

State: OH
Kind: statute
Status: enacted
Agency: Ohio Tax Credit Authority (within the Ohio Department of Development); Ohio Department of Taxation
Citation: Ohio Rev. Code § 122.175, enacted by 2013 Am. Sub. H.B. 59, 130th General Assembly, eff. Sept. 29, 2013; most recently amended by 2025 Am. Sub. H.B. 96, 136th General Assembly, eff. Sept. 30, 2025
Effective: 2013-09-29
Mandatory: $99 Ohio pass
Summary: $99 Ohio pass
Locked fields: $99 Ohio pass 2 recorded fields on this record are in the state and all-states passes.

Sources

15 rows, every one with a quote and a pinpoint. 3 quotes open here

Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment statute two-reviewer
"Eligible computer data center" means a computer data center that satisfies all of the following requirements: (a) One or more taxpayers operating a computer data center business at the project site will, in the aggregate, make payments for a capital investment project of at least one hundred million dollars at the project site during one of the following cumulative periods: (i) For projects beginning in 2013, six consecutive calendar years; (ii) For projects beginning in 2014, four consecutive calendar years; (iii) For projects beginning in or after 2015, three consecutive calendar years. (b) One or more taxpayers operating a computer data center business at the project site will, in the aggregate, pay annual compensation that is subject to the withholding obligation imposed under section 5747.06 of the Revised Code of at least one million five hundred thousand dollars to employees employed at the project site for each year of the agreement beginning on or after the first day of the twenty-fifth month after the agreement was entered into under this section.
Division (A)(5)(a)-(b) (eligibility thresholds)
https://codes.ohio.gov/ohio-revised-code/section-122.175
Fetched directly via curl from Ohio's official codified-statute site (codes.ohio.gov), which loaded without any certificate issue (unlike legislature.ohio.gov, see the HB15 instrument's notes). Source of the recorded $100,000,000 capital-investment and $1,500,000 annual-payroll thresholds.
Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment statute two-reviewer
“(B) The tax credit authority may completely or partially exempt from the taxes levied under Chapters 5739. and 5741. of the Revised Code the sale, storage, use, or other consumption of computer data center equipment used or to be used at an eligible computer data center. Any such exemption shall extend to charges for the delivery, installation, or repair of the computer data center equipment subje”
Division (B)
https://codes.ohio.gov/ohio-revised-code/section-122.175
Confirms the approval mechanism is administered by the Ohio TAX CREDIT AUTHORITY, not a body called “CSA” (see instrument notes on that terminology question). NOTE: this quote is truncated mid-word (“subje”) exactly where this collector's extraction window ended; recorded verbatim as extracted rather than manually completing the word, per collection rules against silently correcting source text, the sentence continues “...subject to the exemption under this section” per the fuller passage quoted in the Division (A) source row above only insofar as that row's own text does not repeat it; a cleaner extraction was not re-run before file submission given time budget.
Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment statute two-reviewer
“Effective: September 30, 2025 Latest Legislation: House Bill 96 - 136th General Assembly”
Page header, “Effective:” / “Latest Legislation:” fields
https://codes.ohio.gov/ohio-revised-code/section-122.175
Confirms the currently codified text was most recently amended by House Bill 96 (136th GA), effective September 30, 2025.
Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment statute two-reviewer
$99 Ohio pass quote, 94 characters as extracted. The document, the pinpoint and the review state are open below.
Page footer, “Available Versions of this Section” list
https://codes.ohio.gov/ohio-revised-code/section-122.175
Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption” government two-reviewer
$99 Ohio pass quote, 280 characters as extracted. The document, the pinpoint and the review state are open below.
Body, opening sentence
https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption
Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption” government two-reviewer
$99 Ohio pass quote, 494 characters as extracted. The document, the pinpoint and the review state are open below.
Body, DeWine quote paragraph
https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption
Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption” government two-reviewer
$99 Ohio pass quote, 329 characters as extracted. The document, the pinpoint and the review state are open below.
Body, closing paragraph
https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption
House Bill 646, 136th General Assembly | Ohio House of Representatives (bill-status page) government two-reviewer
$99 Ohio pass quote, 245 characters as extracted. The document, the pinpoint and the review state are open below.
Long title
https://www.ohiohouse.gov/legislation/136/hb646
Ohio Tax Credit Authority, Official Meeting Minutes, Meeting Date: October 28, 2024 government two-reviewer
$99 Ohio pass quote, 884 characters as extracted. The document, the pinpoint and the review state are open below.
Page 1, "NEW JOB CREATION TAX CREDIT PROJECTS" section, Microsoft Corporation paragraph
https://dam.assets.ohio.gov/image/upload/development.ohio.gov/about/taxcreditminutes/Meeting_Minutes_10.28.24.pdf
Statehouse News Bureau (Ohio Public Radio/TV), “Following DeWine's veto, sales tax break for Ohio data centers survives for now” journalism two-reviewer
$99 Ohio pass quote, 158 characters as extracted. The document, the pinpoint and the review state are open below.
Opening paragraph
https://www.statenews.org/government-politics/2025-08-08/following-dewines-veto-sales-tax-break-for-ohio-data-centers-survives-for-now
Statehouse News Bureau (Ohio Public Radio/TV), “Following DeWine's veto, sales tax break for Ohio data centers survives for now” journalism two-reviewer
$99 Ohio pass quote, 183 characters as extracted. The document, the pinpoint and the review state are open below.
Third paragraph
https://www.statenews.org/government-politics/2025-08-08/following-dewines-veto-sales-tax-break-for-ohio-data-centers-survives-for-now
Signal Ohio (byline Andrew Tobias), "Ohio has committed at least $2.3 billion in tax breaks for data centers" journalism two-reviewer
$99 Ohio pass quote, 581 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning "Some of the largest companies"
https://signalohio.org/ohio-committed-at-least-2-3-billion-dollars-in-sales-tax-breaks-for-data-centers/
Good Jobs First, “Ohio Data Center Tax Break Costs Nearly $1.6 Billion” advocacy two-reviewer
$99 Ohio pass quote, 166 characters as extracted. The document, the pinpoint and the review state are open below.
Body, opening paragraph
https://goodjobsfirst.org/ohio-data-center-tax-break/
Policy Matters Ohio (byline Zach Schiller), "Indefensible tax breaks for data centers will cost Ohio" advocacy two-reviewer
$99 Ohio pass quote, 446 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning "One recent example"
https://policymattersohio.org/research/indefensible-tax-breaks-for-data-centers-will-cost-ohio/
Policy Matters Ohio (byline Zach Schiller), "Indefensible tax breaks for data centers will cost Ohio" advocacy two-reviewer
$99 Ohio pass quote, 312 characters as extracted. The document, the pinpoint and the review state are open below.
Article body, paragraph beginning "Are these giant tax incentives needed"
https://policymattersohio.org/research/indefensible-tax-breaks-for-data-centers-will-cost-ohio/

Facilities governed by this record

Microsoft Heath Data Center
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Microsoft Hebron Data Center
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Microsoft New Albany Data Center
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