Google Lancaster data center, Lancaster, Ohio

Google's data center at 105 Whiley Road in Lancaster, Fairfield County, Ohio, is operating. The company announced the site on May 3, 2023, alongside a second new data center in Columbus, saying the pair would bring its total investment in Ohio to more than $2 billion. Construction was already under way when Google made the announcement, and the company said the new centers would help power its artificial intelligence tools along with Search, Gmail and Maps.

Google holds a statewide agreement with Ohio, in place since December 2018, that exempts its eligible data center equipment from the state's sales tax. Google confirmed to Governing magazine that it has a property tax abatement agreement, called a Community Reinvestment Area, with the city of Lancaster, though it declined to say how much the deal is worth. "Due to confidentiality, we cannot provide actual tax forgone related to this credit, even in the aggregate because it is such a finite number of taxpayers," said Andrea Lannom, a spokeswoman for the Ohio Department of Taxation, which administers the state's data center sales tax exemption.