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:
The following information must be included with your refund request:
- Name and UBI/tax registration number
- Amount of the refund
- Tax type and taxable period
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.
If you are a consumer and you believe you have paid sales tax in error, you should first seek a refund directly from the seller. This is because the seller:
- has records to verify that sales tax was paid.
- knows the customer and the circumstances involving the original sale.
- is aware of any disputes concerning the original sale.
- is likely aware of reasons why a refund is, or is not, appropriate (i.e. merchandise returns).
However, the Department may grant refunds of sales tax directly to consumers when:
- sales tax was paid on bottled water if the buyer has no other source of potable water or has a prescription for bottled water.
- the seller is no longer in business.
- the seller has moved and the consumer can not locate the seller.
- the seller is financially unable to make the refund.
- the seller refuses to refund the sales tax but agrees a refund is appropriate.
Consumers requesting a refund directly from the Department must complete the following:
- An Application for Refund or Credit form and one of the following forms:
Note: The Department will not make refunds directly to consumers when the collection of sales tax is at the discretion of the seller (i.e. sales to nonresidents).
Mail your request to:
Washington State Department of Revenue
PO Box 47476
Olympia, WA 98504-7476
Note: The statutory period to request a refund is four years prior to the current year.