Utah – New Rule Regarding Requests for Sales Tax Refunds

2/28/2013

SALT Report 2199 РThe Utah State Tax Commission issued a new rule regarding the procedures a purchaser must follow when requesting a sales tax refund.  Effective February 21, 2013 all purchaser refund requests must include:

  • A description of the item for which a refund is requested
  • The invoiced transaction date
  • The purchase amount
  • The tax rate that applied to the purchase amount
  • The invoice number
  • Invoices, receipts or other records that show the items that were purchased and the amount of sales tax charged
  • The amount of sales tax paid and overpaid
  • The reason for exempting or excluding the item from sales tax
  • Documentation that verifies that the item qualifies for a sales tax exemption or exclusion, and
  • Proof of payment of sales tax, such as a canceled check, bank statement, credit card statement or receipt, or a letter from the seller

Purchasers may request an extension to submit any additional information requested by the Commission after a refund request is received.  If the extension is granted and the purchaser does not provide the information within 30 days, the refund request will be decreased by the amount of that transaction.

Also, the rule allows a purchaser filing a refund request to ask that the Division uses a sampling method in its review of the purchaser refund request.

For Further Information

Utah State Tax Commission – R861-1A-46