Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Sales Tax Refunds
Refund Claim Review and Supporting Documentation

The Comptroller’s office uses supporting documentation to verify refund claims and can request additional information for each transaction during the verification process. The items can include, but are not limited to:

  • purchaser or seller’s name;
  • copy of invoice, if applicable;
  • date of transaction;
  • description of the item(s) purchased or sold;
  • specific reason for the refund, such as statutory authority;
  • purchase or sale amount;
  • sales journal;
  • general ledger;
  • resale, exemption, and/or direct pay certificates;
  • total amount of tax refund requested;
  • proof of payment;
  • executed contracts;
  • utility predominant use studies, if applicable;
  • identification of all local jurisdictions to which tax was remitted;
  • canceled checks or credit memo acceptance forms as proof that tax collected in error by a seller was refunded to the customer(s);
  • if requesting a refund for taxes paid in error to a permitted seller, the seller’s name, address and sales tax permit number or information that allows the Comptroller’s office to identify the seller’s sales tax permit number.

If the Comptroller’s office requests that you submit invoices and you have more than 10, please provide these in a schedule format. Use the sample schedule (PDF, 24KB) as a guide.

Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.