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* Discount retailer Ames Department Stores Inc. said it will cash U.S. government tax-rebate checks at no charge when customers make a purchase. Ames said it will cash a rebate check and discount 10% from a purchase made at the same time. The purchase must be at least 10% of the tax-rebate check to qualify. Discount giant Wal-Mart Stores Inc. said last week it will cash the rebate checks for free.

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* Oil giant BP agreed to sell two refineries in North Dakota and Utah to Tesoro Petroleum Corp. of San Antonio for $677 million. The refineries in Mandan, N.D., and Salt Lake City together can process 115,000 barrels of crude oil a day.

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