Ohio Revised Code
Chapter 5739 | Sales Tax
Section 5739.07 | Vendor or Consumer Refunds.

Effective: September 29, 2011
Latest Legislation: House Bill 153 - 129th General Assembly
(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 section 5739.16 of the Revised Code. 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 section 5703.58 of the Revised Code 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 section 5703.58 of the Revised Code, 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 section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
(G) When a refund is granted under this section, it shall include interest thereon as provided by section 5739.132 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5739 | Sales Tax

Section 5739.01 | Sales Tax Definitions.

Section 5739.011 | Exemptions for Manufacturing.

Section 5739.012 | Taxation of Bundled Transactions.

Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.

Section 5739.021 | Additional Sales Tax Levied by County.

Section 5739.022 | Repealing Emergency Permissive Tax.

Section 5739.023 | Transit Authority Tax Levy.

Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.

Section 5739.026 | County Sales Tax for Specific Purposes.

Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.

Section 5739.028 | Reducing Tax for Transit Purposes - Increasing Tax for Constructing or Renovating Sports Facility.

Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.

Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.

Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.

Section 5739.031 | Direct Payment Permits.

Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.

Section 5739.033 | Location of Sale.

Section 5739.034 | Telecommunications Services Definitions.

Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.

Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.

Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.

Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.

Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.

Section 5739.07 | Vendor or Consumer Refunds.

Section 5739.071 | Partial Refund for Providers of Electronic Information Services.

Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.

Section 5739.08 | Municipal or Township Excise Lodging Taxes.

Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.

Section 5739.09 | Administration and Allocation of Lodging Tax.

Section 5739.091 | Expansion of Definition of Hotel.

Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.

Section 5739.10 | Excise Tax on Vendor's Receipts.

Section 5739.101 | Declaration of Resort Area.

Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.

Section 5739.103 | Registration With Tax Commissioner.

Section 5739.104 | Refunds.

Section 5739.11 | Records Open to Inspection - Exemption Certificate.

Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.

Section 5739.121 | Bad Debt Deduction.

Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.

Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.

Section 5739.13 | Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution.

Section 5739.131 | Service of Process or Notice to Nonresident.

Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.

Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.

Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.

Section 5739.15 | Jeopardy Assessment.

Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.

Section 5739.17 | Vendor's License.

Section 5739.18 | System for Issuing Vendor's Licenses.

Section 5739.19 | Revocation of License.

Section 5739.21 | Crediting of Funds.

Section 5739.211 | Use and Allocation of County Sales Tax Funds.

Section 5739.213 | Payments From Tourism Development District.

Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.

Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.

Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.

Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.

Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.

Section 5739.33 | Personal Liability for Tax.

Section 5739.34 | No Preememption.

Section 5739.35 | Delegation of Investigative Powers.

Section 5739.36 | Report of Tax Revenue by Industry Classification.

Section 5739.99 | Penalty.