Indiana – Refund Claims

SALT Report 1510 – Due to recent sales and use tax legislation the Indiana Department of Revenue updated their guidance regarding refund claim procedures. These procedures are to be followed by all taxpayers who wish to file a claim for refund.
Pursuant to IC 6-8.1-9-1 taxpayers are now permitted three years to file a claim for refund for sales tax paid.  The claim must be filed with the Department within three years after the later of the following:
  • The due date of the return,
  • The date of payment, or
  • The end of the calendar year that contains the taxable period for which the return is filed; this only applies to a return filed for the state gross retail or use tax, the gasoline tax, special fuel tax, or motor carrier fuel tax
The claim for refund must be filed on a Claim for Refund Form GA-110L, an amended income tax return, or a withholding tax return Form WH-3, and include the following information:
  • The amount of refund claimed,
  • A detailed explanation of the claim so that the Department can determine its accuracy,
  • The tax period for which the over payment is claimed, and
  • The year and date the over payment was made
If the Department grants the claim for refund and credits any of the amount granted to the taxpayer’s future or current tax liabilities, the taxpayer will receive notice of the Department’s ruling and amount being credited. If the claim for refund is denied, the taxpayer will receive a Refund Denial letter with an attached explanation stating the reason for the denial.
For Further Information: