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.

Consumers

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:
- Sellers Declaration for Buyer’s Refund of Retail Sales Tax, or
- Buyer’s Declaration for Refund of Retail Sales Tax

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).