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                                                                                                                                                              Rev. 3/18
                                                                For State Use Only                                                    ST AR
                                            Overrides: Name Y        N           Address Y            N                               Sales/Use Tax 
                                                                                                                                      Application for Refund

                                        Sales Tax / Consumer         Sales Tax / Vendor                        Use Tax
The following information refers to the person/entity submitting the application for refund of tax claimed to have been erroneously paid to               the state of 
Ohio/Clerk of Courts.
FEIN/SSN (do not use dashes)            Sales or use tax vendor's license number (if applicable)

Name of applicant (if business, print name as registered with the Internal Revenue Service)

Mailing address

City                                                                             State                ZIP code

Telephone                                   Fax

E-mail

Requested refund amount                               Time period covered by the refund request (MM/DD/YY)
$                                                     MMDDYY                         MMDDYY
State full and complete reasons for the above claim. You must include supporting documentation.

SIGN HERE (REQUIRED)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the relevant facts in 
this matter to fi le this refund application.

Signature                                                                                            Date (MM/DD/YY)

  Name                                                                                                Title
Taxpayer representative: The taxpayer will be represented in the matter by the following individual. Include a Declaration of Tax 
Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.
First name                                                      M.I. Last name

Telephone                                   Title

E-mailE-mail

                                                                FOR OFFICE USE ONLFOR OFFICE USE ONLYY
Examiner  Examiner                          Date Date                                                         Amount recommendedAmount recommended
Reviewer  Reviewer                          Date Date                         Manager  Manager                                                    DateDate
Claimed Claimed                             Inc/red Inc/red                                                   DeallocationDeallocation
Xfer tax Xfer tax                           Xfer int Xfer int                                                 TTotal approvedotal approved
Int to txpr Int to txpr                     Net to Net to TP TP                                               Txpr ckTxpr ck
                        Please send this application and supporting documentation to: Ohio Department of Taxation, 
                                 Audit Division – SUT REF, PO Box 183050, Columbus, OH 43218-3050.



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                                                                                                                                 ST AR
                                                                                                                                 Rev. 3/18

                   Instructions and Pertinent Law Sections
Please fully complete this application and submit documentation         (D)Subject to division (E) of this section, an application for refund
supporting the refund with this application. For information on what    shall be fi led with the tax commissioner on the form prescribed
documents must be supplied, see the Refund Checklists (STAR C)          by the commissioner within four years from the date of the illegal
in the tax forms section at tax.ohio.gov.                               or erroneous payment of the tax, unless the vendor or consum-
                                                                        er waives the time limitation under division (A)(3) of R.C. section
To the extent that a refund is granted on this application, either in   5739.16. If the time limitation is waived, the refund application pe-
whole or in part, the Ohio Department of Taxation will calculate        riod shall be extended for the same period as the waiver.
and include the appropriate amount of interest in the refund pay-
ment made to the applicant. The applicant should not include such       (E)An application for refund shall be fi led in accordance with di-
interest in the “total amount of the refund claimed.”                   vision (D) of this section unless a person is subject to an assess-
                                                                        ment that is subject to the time limit of division (B) of R.C. section
Sales tax refunds are governed by Ohio Revised Code (R.C.) sec-         5703.58 for a tax not reported and paid between the four-year time
tion 5739.07, which provides in pertinent part as follows:              limit described in division (D) of this section and the seven-year
                                                                        limit described in division (B) of R.C. section 5703.58, in which
(A) When, pursuant to this chapter, a vendor has paid taxes to
                                                                        case the person may fi le an application within six months after
the treasurer of state or the treasurer of state's agent, or to the
                                                                        the date the assessment is issued. Any refund allowed under this
tax commissioner or the commissioner's agent, the commissioner
                                                                        division shall not exceed the amount of the assessment due for
shall refund to the vendor the amount of taxes paid if the vendor
                                                                        the same period.
has refunded to the consumer the full amount of taxes the con-
sumer paid illegally or erroneously or if the vendor has illegally or   (F) On the fi ling of an application for a refund, the commissioner
erroneously billed the consumer but has not collected the taxes         shall determine the amount of refund to which the applicant is enti-
from the consumer.                                                      tled. If the amount is not less than that claimed, the commissioner
                                                                        shall certify that amount to the director of budget and management
(B) When, pursuant to this chapter, a consumer has paid taxes
                                                                        and the treasurer of state for payment from the tax refund fund
directly to the treasurer of state or the treasurer of state's agent, or
                                                                        created by R.C. section 5703.052. If the amount is less than that
to the tax commissioner or the commissioner's agent, and the pay-
                                                                        claimed, the commissioner shall proceed in accordance with R.C.
ment or assessment was illegal or erroneous, the commissioner
                                                                        section 5703.70.
shall refund to the consumer the full amount of illegal or erroneous
taxes paid.                                                             (G) When a refund is granted under this section, it shall include
                                                                        interest thereon as provided by R.C. section 5739.132.
(C) The commissioner shall refund to the consumer taxes paid
illegally or erroneously to a vendor only if:                           Amended by 129th General Assembly File No. 28, HB 153, 
                                                                        §101.01, e. 9/29/2011.
(1)The commissioner has not refunded the tax to the vendor and
the vendor has not refunded the tax to the consumer; or                 Use tax refunds are governed by R.C. 5741.10, which provides in 
                                                                        pertinent part as follows:
(2) The consumer has received a refund from a manufacturer or
other person, other than the vendor, of the full purchase price, but    Refunds of taxes paid pursuant to this chapter by a seller or con-
not the tax, paid to the vendor in settlement of a complaint by the     sumer illegally or erroneously shall be made in the same manner 
consumer about the property or service purchased.                       as refunds are made to a vendor or consumer under R.C. section 
                                                                        5739.07.
The commissioner may require the consumer to obtain or the ven-
dor to provide a written statement confi rming that the vendor has 
not refunded the tax to the consumer and has not fi led an applica-
tion for refund of the tax with the commissioner.






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