How do you request a refund?
Use form ST-14-Claim for Refund for Sales Tax and Related Sales Taxes.
In order to verify the refund request, provide the following supporting documentation when submitting the claim for refund.
- Copy of exempt or resale certificate relevant to this claim for refund
- Amended returns by period initially reported
- A tax summary of sales/purchase invoices, which pertain to this request by periods.
Who can apply and receive a refund?
- The seller must request the refund.
- However, a purchaser may request a refund provided there is an assignment of refund rights obtained from the seller.
- The purchaser must request the refund.
- However, the seller may request a refund a refund provided there is an assignment of refund rights from the purchaser. No assignment is necessary when the seller establishes that he has paid the tax and has refunded to the purchaser.