Ohio Order Refunding Bond
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FAQ
Four years from the date of overpayment (not based on due date of return). The amendment of a return, resulting in an overpayment, does not preserve statute. A refund claim must be filed.
If a seller does not have a refund policy posted, the consumer is entitled to a refund, if the consumer requests it. Ohio law does not prohibit restocking fees, or fees for returning an item to the shelves.
Penalties and Interest The failure to file penalty is the greater of $50 per month, but not exceeding $500, or 5% per month, but not exceeding 50% of the total tax that is due. This penalty will be assessed for each month, or fraction of a month, that the tax return is late.
A completed Application for Sales/Use Tax Refund (Ohio form ST AR). The original and one copy of the ST AR must be provided. Only one set of back-up documents is needed.
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.
