Rev. 5/16
                                                             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)
$              ,           ,             .              toMMDDYY                      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-mail

                                                             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
                 Please send this application and supporting documentation to: Ohio Department of Taxation, 
                             Business Tax Division – SUT REF, P.O. Box 530 Columbus, OH 43216-0530.

                                                                                                                                  ST AR
                                                                                                                                  Rev. 5/16

                   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 consumer 
                                                                         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 divi-
interest in the “total amount of the refund claimed.”                    sion (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 en-
from the consumer.                                                       titled. 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 il-
legally 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.