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ST AR
Department of Rev. 9/12
Ohio I Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Instructions for Filling Out the Application for Sales/Use Tax Refund
THE ORIGINAL AND ONE COPY OF OHIO FORM ST AR MUST BE FILED.
Only one set of back-up documents is needed.
Note: Incomplete applications will not be considered for a refund. All incomplete applications, documents and
supporting schedules will be returned to the sender. The request may be resubmitted when it is completed.

1. Lines 1 through 9 on the front of this application must be by a sale is or is to be made. The following information
completed. Please type or print in ink. must be supplied for vendor-ﬁ led applications (refer to
page 7 for a complete checklist):
2. The application will not be accepted if more than one line a) Copies of invoices or similar documents for which a
is entered under line 6. refund is being sought.
3. Page 4 must be completed for all consumer- and vendor- b) If the tax was collected from a consumer, proof (e.g.,
ﬁled claims. If the claim is for tax paid to the Clerk of Courts, cancelled checks) that the applicant has reimbursed
then page 5 must also be completed. the consumer for the amount of the refund claimed.
c) The reason why the payment of the tax was illegal
4. THE ORIGINAL AND ONE COPY OF OHIO FORM ST AR or erroneous. If you were not provided with a fully
MUST BE FILED. Only one set of back-up documents completed exemption certiﬁ cate prior to or at the time
is needed. Please make a copy of the application for your of sale, your customer must prepare, and you must
records. Mail to: attach to this refund claim, a detailed description of
how the item sold was used. References to the Ohio
Ohio Department of Taxation Revised Code or legal opinions alone are insufﬁcient
Attn: Sales and Use Tax Refund Unit for purposes of this claim and will delay the processing
P.O. Box 530 of this application.
Columbus, OH 43216-0530 d) A spreadsheet set up like the example on page 4 listing
888-405-4039 every invoice included on the application for refund.*
5. Consumer-ﬁ led claims: “Consumer” means the person 7. This application must be ﬁ led in accordance with R.C.
for whom the service is provided, to whom the transfer sections 5739.07 and 5741.10 and must be ﬁ led within
effected or license given by a sale is or is to be made four years from the date of the erroneous payment of the
or given, or to whom the admission is granted. The tax. If you choose to have someone else represent you
following information must be supplied for consumer-ﬁled for this refund, you must complete section 8 on the front
applications (refer to page 6 for a complete checklist): of the application or submit a power of attorney or Ohio
a) Copies of invoices or similar documents for which a form TBOR 1 (Declaration of Tax Representative).
refund is being sought.
b) Proof of payment of the tax (e.g., cancelled checks) if 8. When a refund is granted under R.C. section 5739.07 or
the consumer paid the tax either to the vendor, seller 5741.10, it shall include interest thereon as provided by
or directly to the state. R.C. section 5739.132.
c) The reason why the payment of the tax was illegal or
erroneous. You must give a detailed description of how 9. In the event that any person/entity entitled to a refund
the subject item you purchased was used. References is indebted to the state of Ohio, the amount of such
to the Ohio Revised Code (R.C.) or legal opinions alone indebtedness that is due and payable shall be certiﬁed
are insufﬁ cient for purposes of this claim and will delay to the auditor of state by the tax commissioner, along
the processing of this application. with their determination upon the application for refund. A
d) A spreadsheet set up like the example on page 4 listing warrant, up to the amount of any indebtedness, shall be
every invoice included on the application for refund.* drawn payable to the Ohio Treasurer of State in satisfaction
of the amount due the state as authorized in R.C. sections
6. Vendor-ﬁ led claims: “Vendor” means the person providing 5739.072 and 5741.101. Any excess of such indebtedness
the service or by whom the transfer effected or license given shall be drawn payable to the applicant.

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Reset Form
ST AR
* O I Depa~ment of For State Use Only Rev. 9/12
Ohl
Taxation Overrides: Name Y N Address Y N
Sales and Use Tax Division
P.O. Box 530 Bankruptcy Cubs R625
Columbus, OH 43216-0530
--1
tax.ohio.gov 1-

Application for Sales/Use Tax Refund
Consumer Vendor

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.

Please type or print clearly.

1. Sales or use tax vendor’s license or account number

2. Time period covered by the refund request to

3. Name of applicant
If business, print name as registered with the Internal Revenue Service
4. Mailing address
Street City State ZIP code
5. a) Federal employer identiﬁ cation number

b)Social Security number

6. Only one amount should be included in this section.

a) Erroneous payment made to vendor $

b)Erroneous payment made on tax return or voluntary payment $

c) Erroneous payment made on sales or use tax assessment and/or
case # $

d) Erroneous payment made to the Clerk of Courts (supporting schedule
and all documentation requested on the form must also be included; see
page 5). $

7. State basis for claiming refund

8. If a vendor-ﬁ led claim, do you wish to have your approved refund amount moved as a credit to a future period?

Note: Statutory interest is paid when a refund is granted under Ohio Revised Code 5739.07. Statutory interest on credits
moved to a future period is not granted under the Ohio Revised Code.

Yes, move my credit to a future period (indicate dates): I understand that interest will not be
granted.

(If a conﬁrmation is not received on or before the due date of the tax return period you requested, contact the sales and
use tax refund unit at 888-405-4039 prior to taking the credit in that period.)

(Please continue to page 3.)

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                                                                                     ST AR 
                                                                                     Rev. 9/12 

9. I hereby attest that I am the taxpayer(s) or their authorized agent. I declare under penalties of perjury that this claim 
(including any accompanying schedules and statements) has been examined by me and to the best of my knowledge 
and belief is true, correct and complete. 
The taxpayer(s) will be represented in this matter by: 
Name                                                        Applicant name/title 
Address                                                     Signature          Date 
Telephone Fax                                               Telephone  Fax 
E-mail                                                      E-mail 
May we contact you via secure e-mail at the e-mail address above with account information and/or any additional requests 
pertaining to your application? Yes No 
                  

                                          FOR OFFICE USE ONLY 
                                          Field Investigation 
Date completed                                              Amount recommended 
Agent Group supervisor 
Audit review                                                Reviewer 

                                          Central Ofﬁ ce Processing 
Claimed Inc/red                                             Deallocation 
Xfer tax       TOS Ck 
Xfer int       Net to txpr                                  Approved: Date     Agent 
Int to txpr    Txpr ck                                      Reviewed: Date     Agent 
Total approved 

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      ST AR           Rev. 9/12 

                                                                                                                                                                                                                                                                                                                                                                                                                           ce.)             To expedite 

                                                                                                                                                                                                                                                                                                                                                                                  will not sufﬁ

                                                                                                                                                                                                                                                                                  (Note: A statutory reason 
                                                                                                                                                                                        Detailed Statement of Usage
                                                                                                                                                                                                                               
                                                                                                                                                                                                                               County No.                                                                                 Where Tax 
                                                                                                                                                                                                                                                                                                                                                                                                              Was Remitted 

                                                                                                                                                                                                                                                                                                                                    Period 
                                                                                                                                                                                                                                                                                                                                                                                                                                            all claims containing 25 or more invoices. 

                                                                                                                                                                                                                                                                         Amount                                                                                            of Tax 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  - 4 -
                                                                                                                                                                                                                    Amount of 
                                                                                                                                                                                                                                                                                                            Sale/Purchase                                                                      Subject to Tax 

                                                                                                                                                                                                                                                                         Invoice                                                                                           Number 

                                 Schedule of Supporting Documents                                                            List every invoice included on the application for refund. 
                                                                                                                                                                                                                                                                                 Sale/ 
                                                                                                                                                                                        Date of 
                                                                                                                                                                                                                                                                                                                                                                                  Purchase 

                                                                                                                                                                                                                                          Item Sold/                                                                                       Purchased 

                                                                                                                                                                                                                                                     Name and Address of                                                                             Purchaser or Supplier 
                                                                                                                                                                                                                                                                                                                                                                                                                                            *A CD-ROM or other portable electronic media containing a Microsoft Excel spreadsheet is required for                                                                                                                                                                 the refund process, a CD-ROM or other portable electronic media may also be supplied for those claims containing less than 25 invoices, but it is not required.

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ST AR
Department of Rev. 9/12
Ohio Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Supporting Schedule for ST AR (Application for Sales/Use Tax Refund)
To Be Filed When Requesting a Refund on a Motor Vehicle

Vendor’s license or account number

Name of vendor

Address

Name of purchaser

Address

The original transaction column is to be completed when only one vehicle or one certiﬁ cate of title is involved. Complete
both the original transaction and correcting transaction columns when a second vehicle is sold to your customer or when it
is necessary to obtain a second certiﬁ cate of title.

Original Transaction Correcting Transaction

1. Body type and make of vehicle ..........................................

2. Manufacturer serial number ...............................................
3. Selling price excluding sales tax [attach copy of Retail
Buyer’s Agreement(s)] ........................................................

4. Sales tax amount ...............................................................

5. Sales tax receipt date (attach copy) ...................................

6. Certiﬁ cate of title number ...................................................
7. Certiﬁ cate of title number when vehicle has been -
returned to vendor (attach copy) ........................................

In the event the incorrect title was cancelled, furnish a copy of the form that you received----from the Bureau-----of Mo-
tor Vehicles (BMV-3711). If you did not receive this form, a copy may be obtained from the county Clerk of Courts.

8. Amount, including tax, credited to the customer’s account. $ Date

9. If the amount of your customer refund does not agree with the amount on the retail buyer’s agreement, please explain
the difference.

Instructions: You must submit the following in order for this application to be processed: 1) a copy of each receipt
listed on line 5, above; 2) copies of all retail buyer’s agreements listed on line 3, above; 3) evidence that you have refunded
your customer the full purchase price, such as copies of the front and back of your cancelled check or other documents that
would substantiate payment. If you have refunded your customer the total payment less the sales tax paid, furnish a state-
ment signed by your customer indicating agreement to wait until you receive a refund from the state before you refund the
tax to the customer; and 4) copies of the incorrect and correcting titles listed on lines 6 and 7 above.

FAILURE TO SUBMIT ALL INFORMATION NECESSARY TO SUBSTANTIATE YOUR CLAIM WILL BE JUSTIFIABLE
GROUNDS FOR DENIAL.

Mail to: Ohio Department of Taxation, Attn. Sales and Use Tax Refund Unit, P.O. Box 530, Columbus, Ohio 43216-0530.
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ST AR
Depa!1ment of Rev. 8/12
Ohio I Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Refund Checklist
(Consumer-Filed Claims)
The following documents must be supplied when a consumer ﬁ les for a refund for sales or use tax billed to a customer:

1. A completed Application for Sales/Use Tax Refund (Ohio form ST AR). The original and one copy of the ST AR must
be provided. Only one set of back-up documents is needed.
2. Copies of original invoices or similar documents

3. Copies of canceled checks or some other proof that the invoices were paid in full, including the tax.

Note: In the event the check is payment for multiple invoices, copies of invoices paid by said check or a copy of the
check remittance is required to prove the invoices claimed for refund were paid in full, including the tax.
4. A computer disc containing a Microsoft Excel or Microsoft-compatible spreadsheet set up like the example on page
4 for all claims containing 25 or more invoices. The spreadsheet must list every invoice separately and the total
should equal the amount requested on the refund application.
Note: To expedite the refund process you may also supply a disc for claims containing less than 25 invoices, but it
is not required.
5. The reason why the payment of the tax was illegal or erroneous. You must supply a detailed description of how the
subject item you purchased was used. References to the Ohio Revised Code or legal opinions alone are insufﬁcient
to substantiate the refund request.
Items 1-3 and 5 are mandatory for all refund applications submitted. Item 4 is only needed if applicable.
This list is general in nature. In the event additional information is needed, a request will be made to the proper party.

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ST AR
Depa!1ment of Rev. 8/12
Ohio I Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Refund Checklist
(Vendor-Filed Claims)
The following documents must be supplied when a vendor ﬁ les for a refund for sales or use tax billed to a customer:

3. Copies of credit memos, a statement from your customer stating that they agree to await reimbursement of the tax
until ﬁ nal determination of the refund claim, or some other proof that the accounts receivable was adjusted for the
tax or account activity.
4. A computer disc containing a Microsoft Excel or Microsoft-compatible spreadsheet set up like the example on page
4 for all claims containing 25 or more invoices. The spreadsheet must list every invoice separately and the total
should equal the amount requested on the refund application.
Note: To expedite the refund process you may also supply a disc for claims containing less than 25 invoices, but it
is not required.
5. Copies of valid exemption certiﬁ cates or letters of usage.

Note: An exemption certiﬁcate is valid from the signature date forward. In order to establish exemption after the fact,
a taxpayer must provide a letter of usage in which the item is fully described and the taxpayer’s use of the item is
fully described. A quote from statute or administrative rule will not meet the requirement.
6. If you are amending your original return, proof must be provided of your original and amended ﬁ gures for the period(s)
referenced on the refund application. The proof may consist of sales journals, cash register receipts, summary reports
or any other document used to prepare the tax return.
7. If the invoices included with the refund request are for capitalized research and development equipment, you must
prove that the equipment purchased is capitalized research and development equipment. Proof may consist of as-
set ledgers, depreciation schedules, etc.
8. Copies of your accrual sheets for the periods referenced on the refund application, if you accrued tax on purchases
in error.
Item 1 is mandatory for all refund applications submitted. Items 2-8 are only needed if applicable.
This list is general in nature. In the event additional information is needed, a request will be made to the proper party.

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ST AR
Depa!1ment of Rev. 8/12
Ohio I Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Motor Vehicle Refund Checklist
(Consumer-Filed Claims)

The following documents must be supplied when applying for a sales or use tax refund on a titled motor vehicle:

1. A completed Application for Sales/Use Tax Refund (Ohio form ST AR). The original and one copy of the ST AR must
be provided. Only one set of back-up documents is needed.
2. A completed Supporting Schedule for ST AR (see page 5).

3. Copies of all retail buyer’s agreements or a notarized statement from the seller or a copy of the notarized title
indicating the selling price of the vehicle. (A copy of the tax receipt will not sufﬁce.)
4. Copies of all tax receipts issued by the Clerk of Courts or other documentation that would prove the sales and use
tax was paid.
5. Proof the full purchase price was refunded to you, such as a copy of the cancelled check (front and back).

6. Proof that the vehicle you traded in was titled back into your name.

7. A copy of the title showing the incorrect vehicle was titled back to the original owner/seller or a copy of form BMV-
3711 showing the incorrect title was cancelled. The BMV-3711 is a title cancellation letter and can be obtained from
the Bureau of Motor Vehicles in Columbus.

8. A copy of your Public Utilities Commission of Ohio (PUCO) certiﬁcate and/or a copy of your contract to haul if you
are under contract with someone who has PUCO authority.
9. A copy of your 501(c)(3) certiﬁ cation issued by the federal government if claiming nonproﬁ t organization.

Items 1-3 are mandatory for all refund claims ﬁ led. Items 4-9 are only needed if applicable.

This list is general in nature. In the event additional information is needed, a request will be made to the proper party.

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ST AR
Depa!1ment of Rev. 8/12
Ohio I Taxation
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov

Motor Vehicle Refund Checklist
(Vendor-Filed Claims)
The following documents must be supplied when applying for a sales or use tax refund:

1. A completed Application for Sales/Use Tax Refund (Ohio form ST AR). The original and one copy of the ST AR
must be provided. Only one set of back-up documents is needed.

2. A completed Supporting Schedule for ST AR (see page 5).

3. Copies of alltax receipts issued by the Clerk of Courts.

4. Copies of allretail buyer’s agreements.

5. A copy of the title showing where the incorrect vehicle was titled back to the dealership or a copy of a duplicate
MCO/MSO ora copy of form BMV-3711. The BMV-3711 is a title cancellation letter and can be obtained from the
Bureau of Motor Vehicles in Columbus.
6. Evidence that you have refunded your customer the full purchase price, such as a copy of the cancelled check
(front and back) or other documents that show the refund to your customer.
7. Evidence that you have refunded your customer the difference in the purchase price of the two vehicles, such
as a copy of the cancelled check (front and back) or other documents that show the refund to your customer.
8. Evidence that you have refunded your customer the difference in the sales tax between the two counties, such
as a copy of the cancelled check (front and back) or other documents that show the refund to your customer.
9. Evidence that you have refunded your customer thesales tax, such as a copy of thecancelled check (front and
back) or a statement signed by your customer stating that they agree to wait for the sales tax refund until you
receive it from the state.
10. Evidence that you have refunded your customer the full down payment, such as a copy of the cancelled check
(front and back) or other documents that show the refund to your customer.
11. A copy of your customer’s Public Utilities Commission of Ohio (PUCO) certiﬁ cate and/or a copy of their contract
to haul, if they are under contract with someone who has PUCO authority.
12. A copy of your customer’s 501(c )(3) certiﬁcation.

13. A copy of the title showing where the vehicle your customer traded in was titled back to them.

Items 1-3 are mandatory for all refund claims ﬁ led. Items 4-13 are only needed if applicable.
This list is general in nature. In the event additional information is needed, a request will be made to the proper party.

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