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Sales Tax Refunds
Before filing for a refund, you should determine which of the following applies to you.
- I am the seller of the taxable item and I hold a Texas sales and use tax permit (see the permitted sellers section);
- I am the purchaser of the taxable item and I hold a Texas sales and use tax permit (see the permitted purchasers section).
If you do not hold a Texas sales and use tax permit and you are the purchaser, you must first ask the seller for a refund of any tax paid in error. The seller can either grant the refund or give you Form 00-985, Assignment of Right to Refund (PDF, 15KB), which allows you to file a refund claim directly with the Comptroller.
You also need to ensure the refund you are requesting is within the statute of limitations.
Note: If the Comptroller is currently auditing you for the tax type that was overpaid, ask the auditor about including any refund in the audit. This may decrease the penalty and interest assessed in the audit and increase your refund.
Refund Claim Requirements
To request a refund from the Comptroller’s office, you must:
- submit a claim in writing that states fully and in detail each reason or ground on which the claim is founded;
- identify the period during which the claimed overpayment was made; and
- submit the claim within the applicable limitations period, generally within four years from the date the tax was due and payable.
Additional requirements may apply in order for the claim to be valid:
- Form 01-137, Limited Power of Attorney (PDF, 14KB) must be submitted with the claim if the refund claim is filed by any person, such as an accountant or attorney, other than the person or entity to whom the refund is due.
- Form 00-985, Assignment of Right to Refund (PDF, 20KB), is required when the person seeking a refund of tax they paid is not the person who remitted the tax to the Comptroller’s office. A separate form is required for each vendor to whom the tax was paid in error, and each form must be signed by authorized personnel.