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                                                                                                                                            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



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                                                                                                                               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.






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