Tax Rules: Final: 5703-9
5703-9-07 Application for refund of sales and use
taxes
(A)(1) An application for refund of sales or use tax,
additional charge or penalty illegally or erroneously paid or
paid on an illegal or erroneous assessment shall be made on a
form provided by the department of taxation 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 for
such purposes, e.g. form TBOR-1, declaration of tax
representative.
(2) When an application is filed by a vendor or a seller, the
vendor or seller must show that the tax was remitted to the
state. The vendor or seller must include the following with
the application: the reasons why the payment of the tax was
illegal or erroneous, and if the tax was collected from a
consumer, proof that the applicant has either reimbursed the
consumer for the amount of refund claimed or the consumer has
agreed to await reimbursement until the final determination
of the application.
(3) When an application is filed by a consumer, the consumer
must show that it paid the tax to the vendor or seller or
directly to the state. The consumer must include the
following with the application: copies of invoices or similar
documents for which a tax refund is being sought, proof of
payment of the tax either to the vendor or seller or directly
to the state, and the reasons why the payment of the tax was
illegal or erroneous. The tax commissioner may require the
consumer that paid the tax to a vendor or seller to submit an
affidavit from the vendor or seller that states that the
vendor or seller has not claimed refund of the tax.
(4) An application for refund of sales or use tax must be
filed no later than four years after the date of the illegal
or erroneous payment of the tax. 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.
(B) (1) A consumer seeking refund of over-collected sales or
use tax must either:
(a) File an application for refund directly with the tax
commissioner pursuant to division (A)(3) of this rule; or
(b) Request a refund from the vendor or seller that collected
the tax in question. A request for refund from a vendor or a
seller is not an application for refund to the commissioner.
(2) If a vendor or seller denies a consumer’s refund request,
the consumer may file an application for refund with the tax
commissioner pursuant to paragraph (A)(3) of this rule. That
is the consumer’s sole remedy to claim refund of the tax. Any
such application must be filed with the commissioner within
the time prescribed in paragraph (A)(4) of this rule.
(C) Any amount that is determined to be due a taxpayer on
account of an application for refund of sales or use tax or
request for reimbursement of the additional charge shall
first be applied to any outstanding indebtedness of that
taxpayer pursuant to section 5739.072 of the Revised Code.
Any amount remaining after the satisfaction of such
outstanding indebtedness shall be paid to the taxpayer.
Effective: 12-16-04
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5703.14, 5739.07, 5739.072, 5739.12, 5739.13,
5739.14, 5741.10, 5741.12, 5741.17
Prior effective dates: 1-1-62, 1-8-82, 10-18-02