Missouri – Purchasers Can Submit Refund Claim Directly to Department

SALT Report 1624 – The Missouri State Legislature passed legislation that allows a purchaser who erroneously paid sales or use tax to a vendor to submit a refund claim directly to the Department of Revenue, if the taxes have been remitted to the Department by the vendor. All claims for refund must be accompanied by:

1)  A notarized assignment of rights statement that allows the purchaser to seek a refund on the vendor’s behalf. The assignment of rights statement must contain the following information:

  • The vendor’s Missouri sales or use tax registration number
  • A list of the transactions covered by the assignment
  • The tax periods and location in which the original sale was reported by the vendor, and
  • A notarized statement signed by the vendor affirming that the vendor has not received a refund or credit, will not apply for a refund or credit of the tax collected on any transactions covered by the assignment, and authorizes the Director to amend the seller’s return to reflect the refund; or

2)  In the event the vendor fails or refuses to provide an assignment of rights statement within sixty days from the date of the purchaser’s written request, or the purchaser is unable to locate the vendor or seller or the vendor or seller is no longer in business, the purchaser may provide the director a notarized statement that details the efforts that have been made to obtain an assignment of rights from the vendor. This statement must contain:

  • A list of the transactions covered by the assignment, and
  • The tax periods and location in which the original sale was reported by the vendor
If a vendor files a refund claim on behalf of a purchaser and the refund claim is denied by the Director the purchaser will be notified of the denial by mail. Upon denial, the purchaser may file an appeal within sixty days of the date the notice of denial is mailed by the Director.
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