How to apply for a refund of sales and use tax gas bloating pain

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If you are a business registered for sales tax, you may claim a credit against your sales tax due on your sales tax return. A credit will reduce the amount you owe. For more information, see Tax Bulletin Sales Tax Credits (TB-ST-810). Refund forms

Form AU-11, Application for Credit or Refund of Sales or Use Tax, is the most commonly used refund form. You may submit this form using Sales Tax Web File if you have an Online Services account for your business. Other sales tax refund forms:

Qualified Empire Zone Enterprises (QEZE): Form AU-12, Application for Credit or Refund of Sales or Use Tax – Qualified Empire Zone Enterprise (QEZE). You may submit this form using Sales Tax Web File if you have an Online Services account for your business.

A person other than the claimant may sign the refund application, but in that case you must also submit a properly completed Form POA-1 clearly indicating that the representative is authorized to sign. Form POA-1 authorizes the person to act on your behalf and receive information about the refund application.

Example: Your business paid sales tax on utilities used directly and exclusively in manufacturing. If some of the electricity usage on your utility bill is for nonproduction activities, you must include your own survey or an electrical engineer’s survey detailing the percentage of electricity used directly and exclusively in production. In addition, you must include utility statements or a detailed schedule of utilities you purchased and used directly and exclusively in the production process, along with a sampling of utility statements. ( For additional information, see Tax Bulletin Utilities Used in Production (TB-ST-917) and Publication 852, Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise .)

We will review your application and let you know if we need more documentation. We will send you a letter explaining what information we need, including a name and number to call if you have questions. If you do not respond, we may adjust or deny your refund. Timeliness

If your refund application is properly completed and signed, and you include all required documentation, we will begin processing it. We are required by law to process a properly completed refund claim within six months after we receive it, but generally the review process will take less time. Decision regarding your application

Adjust: We may reduce the amount of your refund based upon our review of your refund application. If this happens, we will send you a written explanation. If you disagree, you may file a petition with the Bureau of Conciliation and Mediation Services, or the Division of Tax Appeals, within 90 days of the date on the letter.

Deny: We will notify you and explain the reason for the denial. If you disagree, you may file a petition with the Bureau of Conciliation and Mediation Services, or the Division of Tax Appeals, within 90 days of the date on the denial letter.

Field audit review: Under certain circumstances, (for example, if we need a substantial amount of documentation), we may recommend your refund claim for a sales tax field audit review. If that happens, a Tax Department auditor will contact you to set up an appointment.

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning. References and other useful information

If you are a business registered for sales tax, you may claim a credit against your sales tax due on your sales tax return. A credit will reduce the amount you owe. For more information, see Tax Bulletin Sales Tax Credits (TB-ST-810). Refund forms

Form AU-11, Application for Credit or Refund of Sales or Use Tax, is the most commonly used refund form. You may submit this form using Sales Tax Web File if you have an Online Services account for your business. Other sales tax refund forms:

Qualified Empire Zone Enterprises (QEZE): Form AU-12, Application for Credit or Refund of Sales or Use Tax – Qualified Empire Zone Enterprise (QEZE). You may submit this form using Sales Tax Web File if you have an Online Services account for your business.

A person other than the claimant may sign the refund application, but in that case you must also submit a properly completed Form POA-1 clearly indicating that the representative is authorized to sign. Form POA-1 authorizes the person to act on your behalf and receive information about the refund application.

Example: Your business paid sales tax on utilities used directly and exclusively in manufacturing. If some of the electricity usage on your utility bill is for nonproduction activities, you must include your own survey or an electrical engineer’s survey detailing the percentage of electricity used directly and exclusively in production. In addition, you must include utility statements or a detailed schedule of utilities you purchased and used directly and exclusively in the production process, along with a sampling of utility statements. ( For additional information, see Tax Bulletin Utilities Used in Production (TB-ST-917) and Publication 852, Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise .)

We will review your application and let you know if we need more documentation. We will send you a letter explaining what information we need, including a name and number to call if you have questions. If you do not respond, we may adjust or deny your refund. Timeliness

If your refund application is properly completed and signed, and you include all required documentation, we will begin processing it. We are required by law to process a properly completed refund claim within six months after we receive it, but generally the review process will take less time. Decision regarding your application

Adjust: We may reduce the amount of your refund based upon our review of your refund application. If this happens, we will send you a written explanation. If you disagree, you may file a petition with the Bureau of Conciliation and Mediation Services, or the Division of Tax Appeals, within 90 days of the date on the letter.

Deny: We will notify you and explain the reason for the denial. If you disagree, you may file a petition with the Bureau of Conciliation and Mediation Services, or the Division of Tax Appeals, within 90 days of the date on the denial letter.

Field audit review: Under certain circumstances, (for example, if we need a substantial amount of documentation), we may recommend your refund claim for a sales tax field audit review. If that happens, a Tax Department auditor will contact you to set up an appointment.

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning. References and other useful information