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Sales Tax Refunds
Introduction
Before a person can file for a refund of sales tax paid or collected in error, the following facts must be determined:
- whether the person seeking the refund was the seller of the taxable item (Permitted Seller) or
- whether the person seeking the refund was the purchaser of the taxable item AND holds a sales and use tax permit (Permitted Purchaser) or
- whether the person seeking the refund was the purchaser of the taxable item but is NOT permitted (Non-permitted Purchaser)
A person holding a Texas sales and use tax permit can be both a permitted seller and a permitted purchaser. Select the appropriate choice (permitted purchaser or permitted seller), depending on what type of refund you are claiming.
Refund Claims Processing Procedures
- Permitted Sellers
Sellers holding a Texas sales and use tax permit, including their assignees and successors - Permitted Purchasers
Purchasers holding a Texas sales and use tax permit - Non-permitted Purchasers
A purchaser who does not hold a Texas sales and use tax permit