Virginia – Taxation Department Publishes Guidelines For Retail Sales and Use Tax Refund Claim Procedures

SALT Report 3903 – On June 12, 2017, the department published final guidelines for refund claim procedures. According to the published document, the “Guidelines are intended to clarify the new legislation and to outline procedures for purchasers and dealers to Continue reading Virginia – Taxation Department Publishes Guidelines For Retail Sales and Use Tax Refund Claim Procedures

Ohio – Tax Fraud Prevention Identity Conformation Quiz

Salt Report 3610 – As a result of Ohio’s recent income tax reductions, fraudulent refund claims have been on the rise.  Last year, 65,000 refund claims totaling $276 million were intercepted by Ohio’s new Identity Confirmation Quiz.  As the April Continue reading Ohio – Tax Fraud Prevention Identity Conformation Quiz

Colorado – Assigned Bad Debts Sales Tax Refunds Denied

SALT Report 3308 – In a decision released March 13, 2014, the Colorado Court of Appeals affirmed lower court decisions denying refund claims of sales taxes related to claimed bad debts.  The taxpayer’s claims related to the assignment of sales Continue reading Colorado – Assigned Bad Debts Sales Tax Refunds Denied

Illinois – Procedures for Filing a Refund Claim

SALT Report 2729 – The Illinois Department of Revenue issued a general information letter regarding sales tax refunds for situations in which a customer provides an exemption certificate after a sale occurs. The Taxpayer states that on occasion a customer Continue reading Illinois – Procedures for Filing a Refund Claim

South Carolina – Refund Claim Guidelines

2/08/2013 SALT Report 2131 – The South Carolina Department of Revenue issued a procedural ruling that addresses claims for refunds. The purpose of the ruling is to establish the Department’s authority to grant refunds and to describe the circumsta… Continue reading South Carolina – Refund Claim Guidelines