Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-9 - Sales and Use Tax › Section 5703-9-07 - Application for refund of sales and use taxes

Current through all regulations passed and filed through July 1, 2024
(A)
(1) An
			 application for refund of sales or use tax illegally or erroneously paid
			 will be
			 made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the
			 department in accordance with instructions thereon. The application may be
			 filed by a vendor, seller, or consumer, or by a tax representative designated
			 on a form prescribed or approved for such purposes, e.g., form "TBOR 1
			 Declaration of Tax Representative." The application will state the
			 basis for the refund, i.e., why the payment of tax was illegal or
			 erroneous.
(2) The department will
			 deny applications if the first three sections of the form "ST AR" are not fully
			 answered and a complete listing of every invoice included in the refund
			 application is not provided. If the refund application includes twenty-five or
			 more invoices, the listing will be provided in an electronic
			 spreadsheet.
(3) An application
			 filed by a vendor or seller will show that the tax was remitted to the state. The
			 vendor or seller will submit one original fully completed form "ST AR
			 Application for Sales/Use Tax Refund" and one set of the following supporting
			 documentation:
(a) Copies of original invoices
			 or similar documents.
(b) Copies of
			 credit memos, a statement from the customer, signed by the customer with
			 specified amounts, agreeing to await reimbursement of the tax until final
			 determination of the refund claim, or some other proof that the accounts
			 receivable was adjusted for the tax or account activity.
(c)
										A Microsoft
			 Excel or Microsoft-compatible spreadsheet provided
			 electronically for all claims containing twenty-five or more invoices.
			 The spreadsheet needs to list every invoice separately and the total
			 should equal the amount requested on the refund application.
(d) Copies of fully-completed exemption
			 certificates or letters of usage.
(e) If the claim is due to an amended return,
			 proof need be provided of the original and amended figures
			 for the period(s) claimed 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.
(f)
			 If the invoices included with the refund request are for capitalized research
			 and development equipment, proof that the equipment purchased is capitalized
			 research and development equipment. Proof may consist of asset ledgers,
			 depreciation schedules, etc.
(g)
			 Copies of accrual sheets for the periods referenced on the refund application,
			 if tax was erroneously accrued on purchases.
(4) An application filed by a consumer
			 will show
			 that the consumer paid the tax to the vendor or seller or directly to the
			 state. The consumer will provide one original fully completed form "ST AR
			 Application for Sales/Use Tax Refund" and one set of the following supporting
			 documentation:
(a) Copies of original invoices
			 or similar documents.
(b) Copies of
			 canceled checks or some other proof that the invoices were paid in full,
			 including the tax.
(c)
										A Microsoft Excel or Microsoft-compatible spreadsheet
			 provided electronically for all claims containing
			 twenty-five or more invoices. The spreadsheet needs to list
			 every invoice separately and the total should equal the amount requested on the
			 refund application.
(d) The reason
			 why the payment of the tax was illegal or erroneous. If the consumer is
			 claiming a use-based exemption, the consumer will supply a
			 detailed description of how the tangible personal property or service was used.
			 References to the Revised Code or legal opinions alone are insufficient to
			 substantiate a refund request.
(5) An application for refund of sales or use
			 tax needs
			 to be filed within the period specified by divisions (D) and (E) of
			 section 5739.07 of the Revised Code. Tax
			 is paid on the date it is remitted to the state and not on the date it is
			 collected by a vendor or seller from a consumer.