×
tax forms found in
Tax Form Code
Tax Form Name

Ohio Free Printable  for 2024 Ohio Application for Sales/Use Tax Refund

The tax filing deadline of April 16th is here! - eFile your return online here , or request a six-month extension here .

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-ohio-form-st-ar.pdf, and you can print it directly from your computer.

Application for Sales/Use Tax Refund
Form ST AR

ST AR For State Use Only Overrides: Name Y N Address Y Rev. 7/23 Sales/Use Tax Application for Refund N 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) Payee ID (required for refunds $50,000 or greater) Name of applicant (if business, print name as registered with the Internal Revenue Service) Mailing address City State Telephone ZIP code Fax E-mail Requested refund amount $ , Time period covered by the refund request (MM/DD/YY) , . MMD D Y Y to MMD D Y Y 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 file 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 website at tax.ohio.gov. First name Telephone M.I. Last name Title E-mail Please submit this application and supporting documentation using one of the following options: Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or gateway.ohio.gov – Online Notice Response Service: eFax – 206-333-1087; Mail: Ohio Department of Taxation, Business Tax Division - SUT REF, P.O. Box 530, Columbus OH 43216-0530 FOR OFFICE USE ONLY Examiner Date Reviewer Date Amount recommended Manager Date Claimed Inc/red Deallocation Xfer tax Xfer int Total approved Int to txpr Net to TP Txpr ck ST AR Rev. 7/23 Instructions and Pertinent Law Sections Please fully complete this application and submit documentation supporting the refund with this application using only one of the options available for submission. Submission options are as follows: 1. Electronic submission through tax.ohio.gov. Select "Contact Us", "Online Notice Response Service". Fax: 206-333-1087 2. Electronic submission through gateway.ohio.gov. Select "Online Notice Response Service". Fax: 206-333-1087 3. Mail to: Ohio Department of Taxation, Business Tax Division, SUT REF, PO Box 530, Columbus, OH 43216-0530 For information on what documents must be supplied, see the Refund Checklists (STAR C) in the tax forms section at tax.ohio.gov. To the extent that a refund is granted on this application, either in whole or in part, the Ohio Department of Taxation will calculate and include the appropriate amount of interest in the refund payment made to the applicant. The applicant should not include such interest in the “Requested refund amount”. Sales tax refunds are governed by Ohio Revised Code (R.C.) section 5739.07, which provides in pertinent part as follows: (A) When, pursuant to this chapter, a vendor has paid taxes to the treasurer of state or the treasurer of state's agent, or to the tax commissioner or the commissioner's agent, the commissioner shall refund to the vendor the amount of taxes paid if the vendor has refunded to the consumer the full amount of taxes the consumer paid illegally or erroneously or if the vendor has illegally or erroneously billed the consumer but has not collected the taxes from the consumer. (B) When, pursuant to this chapter, a consumer has paid taxes directly to the treasurer of state or the treasurer of state's agent, or to the tax commissioner or the commissioner's agent, and the payment or assessment was illegal or erroneous, the commissioner shall refund to the consumer the full amount of illegal or erroneous taxes paid. (C) The commissioner shall refund to the consumer taxes paid illegally or erroneously to a vendor only if: (1) The commissioner has not refunded the tax to the vendor and the vendor has not refunded the tax to the consumer; or (2) The consumer has received a refund from a manufacturer or other person, other than the vendor, of the full purchase price, but not the tax, paid to the vendor in settlement of a complaint by the consumer about the property or service purchased. The commissioner may require the consumer to obtain or the vendor to provide a written statement confirming that the vendor has not refunded the tax to the consumer and has not filed an application for refund of the tax with the commissioner. (D) Subject to division (E) of this section, an application for refund shall be filed with the tax commissioner on the form prescribed by the commissioner within four years from the date of the illegal or erroneous payment of the tax, unless the vendor or consumer waives the time limitation under division (A)(3) of R.C. section 5739.16. If the time limitation is waived, the refund application period shall be extended for the same period as the waiver. (E) An application for refund shall be filed in accordance with division (D) of this section unless a person is subject to an assessment that is subject to the time limit of division (B) of R.C. section 5703.58 for a tax not reported and paid between the four-year time 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 case the person may file an application within six months after the date the assessment is issued. Any refund allowed under this division shall not exceed the amount of the assessment due for the same period. (F) On the filing of an application for a refund, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify that amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created by R.C. section 5703.052. If the amount is less than that claimed, the commissioner shall proceed in accordance with R.C. section 5703.70. (G) When a refund is granted under this section, it shall include interest thereon as provided by R.C. section 5739.132. Amended by 129th General Assembly File No. 28, HB 153, §101.01, eff. 9/29/2011. Use tax refunds are governed by R.C. 5741.10, which provides in pertinent part as follows: Refunds of taxes paid pursuant to this chapter by a seller or consumer illegally or erroneously shall be made in the same manner as refunds are made to a vendor or consumer under R.C. section 5739.07. * Payee ID: The Department will now issue all refunds $50,000 or greater via direct deposit. In order to receive a refund via direct deposit, please register as a Payee with OhioPays. For more information, please visit ohiopays.ohio.gov.
Extracted from PDF file 2023-ohio-form-st-ar.pdf, last modified July 2023

More about the Ohio Form ST AR Sales Tax TY 2023

We last updated the Application for Sales/Use Tax Refund in February 2024, so this is the latest version of Form ST AR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST AR directly from TaxFormFinder. You can print other Ohio tax forms here.


eFile your Ohio tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Ohio and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Ohio Sales Tax Forms:

TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form STEC B Sales and Use Tax Blanket Exemption Certificate
Form UST 1 Universal Sales Tax Return
Form BA UF Business Account Update Form
Form ST 1 Application for Vendor's License to Make Taxable Sales
Form ST 1T Application for Transient Vendor's License

Download all OH tax forms View all 83 Ohio Income Tax Forms


Form Sources:

Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form ST AR from the Department of Taxation in February 2024.

Show Sources >

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Ohio Form ST AR

We have a total of six past-year versions of Form ST AR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2022 Form ST AR

ST AR Sales/Use Tax Application for Refund

2021 Form ST AR

ST AR Sales/Use Tax Application for Refund

2020 Form ST AR

ST AR Sales/Use Tax Application for Refund

2019 Form ST AR

ST AR Sales/Use Tax Application for Refund

2018 Form ST AR

ST_STAR_FI_050216.indd


TaxFormFinder Disclaimer:

While we do our best to keep our list of Ohio Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/ohio/form-st-ar