Since the cost was probably split between reduced profit and additional customer cost, it seems pretty impractical to determine who is due a refund - end users or businesses. Or the logistics of refunds to customers.

One possibility would be for businesses to return the fraction of the tariff paid by customers to future customers by offering the items affected with a negative tax until the refund is used up.

"Since the cost was probably split between reduced profit and additional customer cost…"

Ha ha, that's a good one. I have yet to hear about reduced profits anywhere. Instead, as I said in another comment, I have actual physical receipts with the additional tariff cost (itemized!) in a pile on my workshop (which I'll never see refunded).

You're thinking way too much like a programmer

It doesn't need to be a perfect solution, you could just give everyone a flat refund similar to class action payouts.

> Since the cost was probably split between reduced profit and additional customer

As someone who prices and sells labor and material for a living, nobody ate increased tariffs. They were passed along to the ultimate consumer of the tariffed product. Everyone was facing the same tariffs so they’re all incentivized to pass the cost along, line iteming the tariffs on the invoice would make it abundantly clear. I passed along all increased costs with a note on my proposal that said “Any and all additional tariffs will be paid for by the customer.”

Making people spend more money to "save" money is just a sale to increase profits even more.

That's not how capitalism works. Consumers ate the cost. Have you not bought anything in the last year?

Maybe this will finally be the impetus for the US to go for a VAT? Hell if we get a carbon based border adjustment tax out of this like people were talking about in Trump’s first term this might be a case of broken clocks.