Enlarge image | 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. |
Enlarge image | 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, eff. 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. |