Tax Rules: Final: 5703-9
5703-9-11 Returned merchandise and rejected
services
(A) A vendor or seller may deduct from his gross sales an
amount equal to the purchase price of merchandise returned
and services rejected by his customers during the reporting
period. The vendor or seller must refund to the customer or
credit the customer's account with the full purchase price of
the tangible personal property returned or the service
rejected plus the full amount of sales or use tax applicable
thereto.
(B) In no event shall a transaction be treated as a return of
merchandise or a rejection of services for purposes of
reporting sales or use tax if the vendor or seller deducts
from the customer's refund any amount for use, damage, or
wear and tear of the merchandise returned, any restocking or
handling charge, or otherwise fails to refund to the customer
or credit the customer's account with the full purchase price
and applicable tax.
(C) This rule does not apply to trade-ins and core charges
which constitute part of the purchase price pursuant to
sections 5739.01 and 5741.01 of the Revised Code and rule
5703-9-26 of the Administrative Code.
Effective: 10-18-82
Promulgated under: 5703.14
Amplifies: 5703.14, 5739.01, 5739.12, 5741.01, 5741.12
Prior effective dates: 1-1-62