# Ohio Admin. Code 5703-9-11: Rule 5703-9-11. Returned merchandise and rejected services

> Ohio · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11

## Section

- **Citation:** Ohio Admin. Code 5703-9-11
- **Heading:** Rule 5703-9-11. Returned merchandise and rejected services
- **Jurisdiction:** Ohio
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Administrative Code / Agency 5703 / Chapter 5703-9 / Rule 5703-9-11

## Text

Other (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. (D) Division (F) of section 5739.03 of the Revised Code applies to this rule. Last updated September 9, 2025 at 12:39 PM Supplemental Information Authorized By: 5703.05 Amplifies: 5739.01 , 5739.12 , 5741.01 , 5741.12 8/27/2030 1/1/1962, 10/18/1982

## Nearby sections

- [Ohio Admin. Code 5703-9-02 Rule 5703-9-02. Maintenance of records](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_02.md)
- [Ohio Admin. Code 5703-9-03 Rule 5703-9-03. Sales and use tax; exemption certificate forms](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_03.md)
- [Ohio Admin. Code 5703-9-04 Rule 5703-9-04. Use tax; taxable use of tangible personal property manufactured for sale or purchased for resale](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_04.md)
- [Ohio Admin. Code 5703-9-05 Rule 5703-9-05. Transactions where tangible personal property is or is to be stored](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_05.md)
- [Ohio Admin. Code 5703-9-06 Rule 5703-9-06. Imposition of tax on transportation services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_06.md)
- [Ohio Admin. Code 5703-9-07 Rule 5703-9-07. Application for refund of sales and use taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_07.md)
- [Ohio Admin. Code 5703-9-08 Rule 5703-9-08. Sales and use tax; authority to predetermine (prepay) or prearrange sales tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_08.md)
- [Ohio Admin. Code 5703-9-10 Rule 5703-9-10. Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_10.md)
- [Ohio Admin. Code 5703-9-11 Rule 5703-9-11. Returned merchandise and rejected services](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11.md)
- [Ohio Admin. Code 5703-9-12 Rule 5703-9-12. Exchanged merchandise](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_12.md)
- [Ohio Admin. Code 5703-9-13 Rule 5703-9-13. Sales and use tax; reporting periods](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_13.md)
- [Ohio Admin. Code 5703-9-14 Rule 5703-9-14. Sales and use tax; construction contracts; exemption certificates](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_14.md)
- [Ohio Admin. Code 5703-9-15 Rule 5703-9-15. Sales and use tax; coupons, coupon books, and gift cards](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_15.md)
- [Ohio Admin. Code 5703-9-16 Rule 5703-9-16. Affiliated group](https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_16.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_ADC_5703_9_11. Check the current official text before relying on it. Not legal advice.