{ "id": "oh-orc-122175-data-center-sales-tax-exemption", "jurisdiction": "OH", "kind": "statute", "status": "enacted", "title": "Tax Exemption for Sale, Storage, Use, or Other Consumption of Computer Data Center Equipment (Ohio Rev. Code § 122.175)", "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", "docket_no": null, "agency": "Ohio Tax Credit Authority (within the Ohio Department of Development); Ohio Department of Taxation", "utility": null, "verification": "verified", "updated_at": "2026-08-26T14:45:56+00:00", "record_url": "https://verifiedatlas.com/i/oh-orc-122175-data-center-sales-tax-exemption/", "snapshot_built_at": "2026-09-14T14:33:17+00:00", "sources": [ { "url": "https://codes.ohio.gov/ohio-revised-code/section-122.175", "pinpoint": "Division (A)(5)(a)-(b) (eligibility thresholds)", "quote": "\"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.", "quote_chars": 1074, "title": "Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment", "source_type": "statute", "verification": "verified" }, { "url": "https://codes.ohio.gov/ohio-revised-code/section-122.175", "pinpoint": "Division (B)", "quote": "(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", "quote_chars": 400, "title": "Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment", "source_type": "statute", "verification": "verified" }, { "url": "https://codes.ohio.gov/ohio-revised-code/section-122.175", "pinpoint": "Page header, “Effective:” / “Latest Legislation:” fields", "quote": "Effective: September 30, 2025 Latest Legislation: House Bill 96 - 136th General Assembly", "quote_chars": 88, "title": "Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment", "source_type": "statute", "verification": "verified" }, { "url": "https://codes.ohio.gov/ohio-revised-code/section-122.175", "pinpoint": "Page footer, “Available Versions of this Section” list", "quote": null, "quote_chars": 94, "title": "Ohio Revised Code § 122.175, Tax exemption for sale, storage, use, or other consumption of computer data center equipment", "source_type": "statute", "verification": "verified" }, { "url": "https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption", "pinpoint": "Body, opening sentence", "quote": null, "quote_chars": 280, "title": "Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption”", "source_type": "government", "verification": "verified" }, { "url": "https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption", "pinpoint": "Body, DeWine quote paragraph", "quote": null, "quote_chars": 494, "title": "Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption”", "source_type": "government", "verification": "verified" }, { "url": "https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption", "pinpoint": "Body, closing paragraph", "quote": null, "quote_chars": 329, "title": "Office of Governor Mike DeWine, “Governor DeWine Announces Pause of Data Center Tax Exemption”", "source_type": "government", "verification": "verified" }, { "url": "https://www.ohiohouse.gov/legislation/136/hb646", "pinpoint": "Long title", "quote": null, "quote_chars": 245, "title": "House Bill 646, 136th General Assembly | Ohio House of Representatives (bill-status page)", "source_type": "government", "verification": "verified" }, { "url": "https://dam.assets.ohio.gov/image/upload/development.ohio.gov/about/taxcreditminutes/Meeting_Minutes_10.28.24.pdf", "pinpoint": "Page 1, \"NEW JOB CREATION TAX CREDIT PROJECTS\" section, Microsoft Corporation paragraph", "quote": null, "quote_chars": 884, "title": "Ohio Tax Credit Authority, Official Meeting Minutes, Meeting Date: October 28, 2024", "source_type": "government", "verification": "verified" }, { "url": "https://www.statenews.org/government-politics/2025-08-08/following-dewines-veto-sales-tax-break-for-ohio-data-centers-survives-for-now", "pinpoint": "Opening paragraph", "quote": null, "quote_chars": 158, "title": "Statehouse News Bureau (Ohio Public Radio/TV), “Following DeWine's veto, sales tax break for Ohio data centers survives for now”", "source_type": "journalism", "verification": "verified" }, { "url": "https://www.statenews.org/government-politics/2025-08-08/following-dewines-veto-sales-tax-break-for-ohio-data-centers-survives-for-now", "pinpoint": "Third paragraph", "quote": null, "quote_chars": 183, "title": "Statehouse News Bureau (Ohio Public Radio/TV), “Following DeWine's veto, sales tax break for Ohio data centers survives for now”", "source_type": "journalism", "verification": "verified" }, { "url": "https://signalohio.org/ohio-committed-at-least-2-3-billion-dollars-in-sales-tax-breaks-for-data-centers/", "pinpoint": "Article body, paragraph beginning \"Some of the largest companies\"", "quote": null, "quote_chars": 581, "title": "Signal Ohio (byline Andrew Tobias), \"Ohio has committed at least $2.3 billion in tax breaks for data centers\"", "source_type": "journalism", "verification": "verified" }, { "url": "https://goodjobsfirst.org/ohio-data-center-tax-break/", "pinpoint": "Body, opening paragraph", "quote": null, "quote_chars": 166, "title": "Good Jobs First, “Ohio Data Center Tax Break Costs Nearly $1.6 Billion”", "source_type": "advocacy", "verification": "verified" }, { "url": "https://policymattersohio.org/research/indefensible-tax-breaks-for-data-centers-will-cost-ohio/", "pinpoint": "Article body, paragraph beginning \"One recent example\"", "quote": null, "quote_chars": 446, "title": "Policy Matters Ohio (byline Zach Schiller), \"Indefensible tax breaks for data 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