(A)(1) An application for refund of sales or use tax, additional charge or penalty illegally or erroneously paid or paid on an illegal or erroneous assessment shall be made on a form provided by the department of taxation and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed for such purposes, e.g. form TBOR-1, declaration of tax representative.
(2) When an application is filed by a vendor or a seller, the vendor or seller must show that the tax was remitted to the state. The vendor or seller must include the following with the application: the reasons why the payment of the tax was illegal or erroneous, and if the tax was collected from a consumer, proof that the applicant has either reimbursed the consumer for the amount of refund claimed or the consumer has agreed to await reimbursement until the final determination of the application.
(3) When an application is filed by a consumer, the consumer must show that it paid the tax to the vendor or seller or directly to the state. The consumer must include the following with the application: copies of invoices or similar documents for which a tax refund is being sought, proof of payment of the tax either to the vendor or seller or directly to the state, and the reasons why the payment of the tax was illegal or erroneous. The tax commissioner may require the consumer that paid the tax to a vendor or seller to submit an affidavit from the vendor or seller that states that the vendor or seller has not claimed refund of the tax.
(4) An application for refund of sales or use tax must be filed no later than four years after the date of the illegal or erroneous payment of the tax. Tax is paid on the date it is remitted to the state and not on the date it is collected by a vendor or seller from a consumer.
(B) (1) A consumer seeking refund of over-collected sales or use tax must either:
(a) File an application for refund directly with the tax commissioner pursuant to division (A)(3) of this rule; or
(b) Request a refund from the vendor or seller that collected the tax in question. A request for refund from a vendor or a seller is not an application for refund to the commissioner.
(2) If a vendor or seller denies a consumer's refund request, the consumer may file an application for refund with the tax commissioner pursuant to paragraph (A)(3) of this rule. That is the consumer's sole remedy to claim refund of the tax. Any such application must be filed with the commissioner within the time prescribed in paragraph (A)(4) of this rule.
(C) Any amount that is determined to be due a taxpayer on account of an application for refund of sales or use tax or request for reimbursement of the additional charge shall first be applied to any outstanding indebtedness of that taxpayer pursuant to section 5739.072 of the Revised Code. Any amount remaining after the satisfaction of such outstanding indebtedness shall be paid to the taxpayer.
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5703.14, 5739.07, 5739.072, 5739.12, 5739.13, 5739.14, 5741.10, 5741.12, 5741.17
Prior effective dates: 1-1-62, 1-8-82, 10-18-02