Ohio Admin. Code 5703-9-11 - Returned merchandise and rejected services
(A) A vendor or seller may deduct from his
gross sales an amount equal to the purchase price of merchandise returned and
services rejected by his customers during the reporting period. 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.
(B) In no event shall a transaction be
treated as a return of merchandise or a rejection of services for purposes of
reporting sales or use tax if the vendor or seller deducts from the customer's
refund any amount for use, damage, or wear and tear of the merchandise
returned, any restocking or handling charge, or otherwise fails to refund to
the customer or credit the customer's account with the full purchase price and
applicable tax.
(C) This rule does
not apply to trade-ins and core charges which constitute part of the purchase
price pursuant to sections
5739.01 and
5741.01 of the Revised Code
and rule 5703-9-26 of the Administrative
Code.
(D)
Division (F) of section
5739.03 of the Revised Code
applies to this rule.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.01, 5739.12, 5741.01, 5741.12
Prior Effective Dates: 01/01/1962, 10/18/1982
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