Apply for a tax refund

Registered businesses

If you are a registered business and you believe you have overpaid taxes, penalties, or interest, you may request a refund directly from the department by:

• Amending your excise tax return.
• Completing an Application for Refund or Credit form.

The following information must be included with your refund request:

• Name and account ID.
• Amount of the refund.
• Tax type and taxable period.
• Explanation.
• Signature.

Note: A refund or credit cannot be made if the overpayment was originally received more than four years before the start of the current calendar year.

Mail your request to:

Consumers

You can apply for a sales tax refund on eligible purchases for the following reasons:

• You are a resident of a qualifying location. Learn more about applying for a refund for the state portion of the sales tax on our Sales tax exemption for nonresidents page.
• You paid sales tax in error AND you were unable to get a refund directly from the seller. Learn more about consumer sales tax refunds.
• You are a tribal member/citizen and a retailer did not provide you a sales tax exemption to which you are entitled.