Form St Ar - Application For Sales/use Tax Refund
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9ST AR
Rev. 8/13
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 accepted for fi ling or considered for a refund. The department will return the
application, documents and supporting schedules to the applicant without processing if questions 1 through 9 are not fully
answered and page 4 of the application or an electronic spreadsheet set up like the example on page 4 listing every invoice
included in the refund application is not provided. Refund applicants may reapply for a refund after completing the application.
In order to be considered for a refund, all refund applications must be accepted for fi ling by the department within four years
from the date of the illegal or erroneous payment of the tax.
1. Lines 1 through 9 on the front of this application must be
6. Vendor-fi led claims: “Vendor” means the person providing
completed. Please type or print in ink.
the service or by whom the transfer effected or license given
by a sale is or is to be made. The following information
2. The application will not be accepted if more than one line
must be supplied for vendor-fi led applications (refer to
is entered under line 6.
page 7 for a complete checklist):
a) Copies of invoices or similar documents for which a
3. Page 4 must be completed for all consumer- and vendor-
refund is being sought.
fi led claims. If the claim is for tax paid to the Clerk of
b) If the tax was collected from a consumer, proof (e.g.,
Courts, then page 5 must also be completed. If the claim
cancelled checks) that the applicant has reimbursed
contains 25 or more invoices, a spreadsheet set up like
the consumer for the amount of the refund claimed.
the example on page 4 must be provided on electronic
c) The reason why the payment of the tax was illegal
media.
or erroneous. If you were not provided with a fully
completed exemption certifi cate prior to or at the time
4. THE ORIGINAL AND ONE COPY OF OHIO FORM ST AR
of sale, your customer must prepare, and you must
MUST BE FILED. Only one set of back-up documents
attach to this refund claim, a detailed description of
is needed. Please make a copy of the application for your
how the item sold was used. References to the Ohio
records. Mail to:
Revised Code or legal opinions alone are insuffi cient
for purposes of this claim and will delay the processing
Ohio Department of Taxation
of this application.
Attn: Sales and Use Tax Refund Unit
d) A spreadsheet set up like the example on page 4 listing
P.O. Box 530
every invoice included on the application for refund. If
Columbus, OH 43216-0530
the claim contains 25 or more invoices, a spreadsheet
888-405-4039
set up like the example on page 4 must be provided on
5. Consumer-fi led claims: “Consumer” means the person
electronic media.
for whom the service is provided, to whom the transfer
7. This application must be fi led in accordance with R.C.
effected or license given by a sale is or is to be made
sections 5739.07 and 5741.10 and must be fi led within
or given, or to whom the admission is granted. The
four years from the date of the erroneous payment of the
following information must be supplied for consumer-fi led
tax. If you choose to have someone else represent you
applications (refer to page 6 for a complete checklist):
for this refund, you must complete section 8 on the front
a) Copies of invoices or similar documents for which a
of the application or submit a power of attorney or Ohio
refund is being sought.
form TBOR 1 (Declaration of Tax Representative).
b) Proof of payment of the tax (e.g., cancelled checks) if
the consumer paid the tax either to the vendor, seller
8. When a refund is granted under R.C. section 5739.07 or
or directly to the state.
5741.10, it shall include interest thereon as provided by
c) The reason why the payment of the tax was illegal or
R.C. section 5739.132.
erroneous. You must give a detailed description of how
the subject item you purchased was used. References
9. In the event that any person/entity entitled to a refund
to the Ohio Revised Code (R.C.) or legal opinions alone
is indebted to the state of Ohio, the amount of such
are insuffi cient for purposes of this claim and will delay
indebtedness that is due and payable shall be certifi ed
the processing of this application.
to the auditor of state by the tax commissioner, along
d) A spreadsheet set up like the example on page 4 listing
with their determination upon the application for refund. A
every invoice included on the application for refund. If
warrant, up to the amount of any indebtedness, shall be
the claim contains 25 or more invoices, a spreadsheet
drawn payable to the Ohio Treasurer of State in satisfaction
set up like the example on page 4 must be provided on
of the amount due the state as authorized in R.C. sections
electronic media.
5739.072 and 5741.101. Any excess of such indebtedness
shall be drawn payable to the applicant.
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