ST AR
Rev. 8/13
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov
Refund Checklist
(Consumer-Filed Claims)
The following documents must be supplied when a consumer fi les for a refund for sales or use tax billed to a customer:
1. 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.
2. Copies of original invoices or similar documents
3. Copies of canceled checks or some other proof that the invoices were paid in full, including the tax.
Note: In the event the check is payment for multiple invoices, copies of invoices paid by said check or a copy of the
check remittance is required to prove the invoices claimed for refund were paid in full, including the tax.
4. A computer disc containing a Microsoft Excel or Microsoft-compatible spreadsheet set up like the example on page
4 for all claims containing 25 or more invoices. The spreadsheet must list every invoice separately and the total
should equal the amount requested on the refund application.
Note: To expedite the refund process you may also supply the spreadsheet on a disc for claims containing less than
25 invoices, but it is not required.
5. The reason why the payment of the tax was illegal or erroneous. You must supply a detailed description of how the
subject item you purchased was used. References to the Ohio Revised Code or legal opinions alone are insuffi cient
to substantiate the refund request.
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