Taxes / incentives · OH
ContradictedCommon reading; no one is quoted
Checked 12 September 2026
Reading Ohio's equipment sales-and-use-tax exemption as meaning a qualifying project pays no taxes.
What the evidence supports
Ohio Revised Code §122.175 still supplies the eligibility framework: at least $100 million in project investment and at least $1.5 million in annual qualifying payroll, with agreement and annual verification requirements. It authorizes a complete or partial sales-and-use-tax exemption for qualifying data-center equipment. It does not by itself mean a qualifying project pays no taxes, and it does not repeal existing agreements. Whether new exemption requests remain paused is a separate claim (ohio-exemption-pause).
Still unknown
Net fiscal result of any named project; whether a named project complied with or received an exemption.
Evidence details
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Ohio data-center tax-exemption statute → Gov. record
Exact location https://codes.ohio.gov/ohio-revised-code/section-122.175
What it supports The statute authorizes a complete or partial equipment sales-and-use-tax exemption for qualifying projects. It does not erase payroll withholding, all real-property taxes, local charges or negotiated payments, and it does not repeal existing agreements.
Counterevidence
None recorded.
Next check
None recorded
History
Correction · 12 September 2026 · Software-assisted second check
Record → Taxes / incentives
Field Taxes / incentives
From Partially supported
To Contradicted
Why The statute authorizes a complete or partial equipment sales-and-use-tax exemption; it does not establish that a qualifying project pays no taxes.
Evidence re-reading of the sources already cited on this claim; no new source.
Data + actions
Suggest a correction → Claim ID ohio-data-centers-no-taxes and the page are prefilled. Accepted material corrections appear publicly on Changes.