Enlarge image | Rev. 8/20 Department of ST AR Taxation For State Use Only hio 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) $ , , . M M D D Y Y to M M D D Y Y 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 file 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 website at tax.ohio.gov. First name M.I. Last name Telephone Title E-mail Please submit this application and supporting documentation using one of the following options: Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or gateway.ohio.gov – Online Notice Response Service: eFax – 206-333-1087;Mail: Ohio Department of Taxation, Business Tax Division - SUT REF, P.O. Box 530, Columbus , OH 43216-0530 FOR OFFICE USE ONLY Examiner Date Amount recommended Reviewer Date Manager Date Claimed Inc/red Deallocation Xfer tax Xfer int Total approved Int to txpr Net to TP Txpr ck |
Enlarge image | ST AR Rev. 8/20 Instructions and Pertinent Law Sections Please fully complete this application and submit documentation (2) The consumer has received a refund from a manufacturer or supporting the refund with this application using only one of the other person, other than the vendor, of the full purchase price, but options available for submission. not the tax, paid to the vendor in settlement of a complaint by the consumer about the property or service purchased. Submission options are as follows: The commissioner may require the consumer to obtain or the ven- 1. Electronic submission through tax.ohio.gov. Select "Contact dor to provide a written statement confirming that the vendor has Us", "Online Notice Response Service". Fax: 206-333-1087 not refunded the tax to the consumer and has not filed an applica - 2. Electronic submission through gateway.ohio.gov. Select tion for refund of the tax with the commissioner. "Online Notice Response Service". Fax: 206-333-1087 (D) Subject to division (E) of this section, an application for refund shall be filed with the tax commissioner on the form prescribed 3. Mail to: Ohio Department of Taxation, Business Tax Division, by the commissioner within four years from the date of the illegal SUT REF, PO Box 530, Columbus, OH 43216-0530 or erroneous payment of the tax, unless the vendor or consumer waives the time limitation under division (A)(3) of R.C. section For information on what documents must be supplied, see the Re- 5739.16. If the time limitation is waived, the refund application pe- fund Checklists (STAR C) in the tax forms section at tax.ohio.gov. riod shall be extended for the same period as the waiver. To the extent that a refund is granted on this application, either in (E) An application for refund shall be filed in accordance with divi- whole or in part, the Ohio Department of Taxation will calculate sion (D) of this section unless a person is subject to an assess- and include the appropriate amount of interest in the refund pay- ment that is subject to the time limit of division (B) of R.C. section ment made to the applicant. The applicant should not include such 5703.58 for a tax not reported and paid between the four-year time interest in the “Requested refund amount”. 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 Sales tax refunds are governed by Ohio Revised Code (R.C.) sec- case the person may file an application within six months after tion 5739.07, which provides in pertinent part as follows: the date the assessment is issued. Any refund allowed under this division shall not exceed the amount of the assessment due for (A) When, pursuant to this chapter, a vendor has paid taxes to the same period. the treasurer of state or the treasurer of state's agent, or to the tax commissioner or the commissioner's agent, the commissioner (F) On the filing of an application for a refund, the commissioner shall refund to the vendor the amount of taxes paid if the vendor shall determine the amount of refund to which the applicant is en- has refunded to the consumer the full amount of taxes the con- titled. If the amount is not less than that claimed, the commissioner sumer paid illegally or erroneously or if the vendor has illegally or shall certify that amount to the director of budget and management erroneously billed the consumer but has not collected the taxes and the treasurer of state for payment from the tax refund fund from the consumer. created by R.C. section 5703.052. If the amount is less than that claimed, the commissioner shall proceed in accordance with R.C. (B) When, pursuant to this chapter, a consumer has paid taxes section 5703.70. directly to the treasurer of state or the treasurer of state's agent, or to the tax commissioner or the commissioner's agent, and the pay- (G) When a refund is granted under this section, it shall include ment or assessment was illegal or erroneous, the commissioner interest thereon as provided by R.C. section 5739.132. shall refund to the consumer the full amount of illegal or erroneous taxes paid. Amended by 129th General Assembly File No. 28, HB 153, §101.01, eff. 9/29/2011. (C) The commissioner shall refund to the consumer taxes paid il- legally or erroneously to a vendor only if: Use tax refunds are governed by R.C. 5741.10, which provides in pertinent part as follows: (1) The commissioner has not refunded the tax to the vendor and the vendor has not refunded the tax to the consumer; or Refunds of taxes paid pursuant to this chapter by a seller or con- sumer illegally or erroneously shall be made in the same manner as refunds are made to a vendor or consumer under R.C. section 5739.07. |