The 43-year-old Osborne Park woman allegedly committed the offences between July 7 last year and March 19 this year at stores across Perth, including local outlets.
Goods allegedly stolen included cookware and cosmetics. Police said the refunded money was deposited into her bank account.
The transactions were worth more than $31,000.
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READ NOWThe woman is due to face 312 charges in Joondalup Magistrates Court next week.