Form St Ar - Application For Sales/use Tax Refund Page 7
Download a blank fillable Form St Ar - Application For Sales/use Tax Refund in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form St Ar - Application For Sales/use Tax Refund with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9ST AR
Rev. 8/13
Sales and Use Tax Division
P.O. Box 530
Columbus, OH 43216-0530
tax.ohio.gov
Refund Checklist
(Vendor-Filed Claims)
The following documents must be supplied when a vendor 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 credit memos, a statement from your customer stating that they agree to await reimbursement of the tax
until fi nal determination of the refund claim, or some other proof that the accounts receivable was adjusted for the
tax or account activity.
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 a spreadsheet on a disc for claims containing less than
25 invoices, but it is not required.
5. Copies of valid exemption certifi cates or letters of usage.
Note: An exemption certifi cate is valid from the signature date forward. In order to establish exemption after the fact,
a taxpayer must provide a letter of usage in which the item is fully described and the taxpayer’s use of the item is
fully described. A quote from statute or administrative rule will not meet the requirement.
6. If you are amending your original return, proof must be provided of your original and amended fi gures for the period(s)
referenced on the refund application. The proof may consist of sales journals, cash register receipts, summary reports
or any other document used to prepare the tax return.
7. If the invoices included with the refund request are for capitalized research and development equipment, you must
prove that the equipment purchased is capitalized research and development equipment. Proof may consist of as-
set ledgers, depreciation schedules, etc.
8. Copies of your accrual sheets for the periods referenced on the refund application, if you accrued tax on purchases
in error.
- 7 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial