Ohio Administrative Code|Rule 122:28-1-02 | Computer Data Center Equipment.

                                                
Exempt equipment includes all tangible personal
		property incorporated into the computer data center or used primarily to
		conduct computer data center business for the original grantee or the
		supplemental grantee, including, but not limited to: 
(A) Any building or construction
		  materials incorporated into the computer data center, or building and
		  construction materials sold to construction contractors for incorporation into
		  a computer data center, including building materials, infrastructure,
		  machinery, wiring, cabling and equipment that otherwise may be considered
		  business fixtures, but does not include tools and equipment that is considered
		  to be consumed by the contractor. Examples of tools and equipment used by
		  contractors that are not incorporated into the computer data center, include,
		  but are not limited to, hammers, nail guns, bulldozers and cranes (without
		  operators supplied), job trailers, portable toilets, air compressors,
		  generators, scaffolding and vehicles;
(B) Any tangible personal property
		  generating, transforming, transmitting, distributing, or managing electricity
		  to operate the computer data center business. 
(C) Any computers, servers, routers,
		  switches, peripheral computer devices, racks, shelving, cabling, wiring,
		  storage batteries, back-up generators, uninterrupted power supply units,
		  environmental control equipment, other redundant power supply equipment, and
		  prewritten computer software used in operating, managing, or maintaining the
		  computer data center business of the original grantee or the supplemental
		  grantee; and 
(D) Any other tangible personal property used to conduct
		  the computer data center business, such as video monitors and security systems
		  used to directly monitor the computer data center or computer data center
		  equipment, tools consumed by the original or supplemental grantee for
		  installation or repair of computer data center equipment, and similar tangible
		  personal property used for the operation of a computer data center business,
		  but does not include tangible personal property not part of the computer data
		  center business even if located at the computer data center, including, but not
		  limited to, exercise equipment, prewritten computer software used for purposes
		  other than to conduct a computer data center business such as accounting,
		  payroll or human resources, general office supplies, office furniture,
		  janitorial supplies or equipment for business operations other than the
		  computer data center business.