Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Sales Tax Refunds
Permitted Purchasers

The purchaser of a taxable good or service, who held a sales tax permit at the time sales tax was paid in error, may:

  • amend a sales tax return for the period in which the tax was paid in error, or
  • take a credit on a future sales tax return for taxes paid in error to a permitted seller, or
  • request a refund from the Comptroller.

A permitted purchaser who did not hold a sales tax permit at the time the tax was paid in error must be assigned the right to refund by the permitted seller and must file a refund claim with the Comptroller.

Taking a Credit on a Future Return, or Amending a Return

You must file the long form return (01-114) (PDF, 255KB) to take a credit on a return, even if you normally file short form. Check “yes” on item j, then reduce the amount of taxable sales on line 2 by the purchase price of the items on which tax was paid in error. The reductions in taxable sales should be based on the price paid for the goods or services not including the tax. You must also report the total amount of credit taken and the earliest date of the tax paid in error on a supplemental return (PDF, 41KB).

A permitted purchaser cannot claim a credit for a local taxing jurisdiction unless the purchaser has previously reported that jurisdiction on its tax return. Instead, a claim for refund must be filed with the Comptroller.

You can also amend the original return you filed by writing “Amended Return” on the top of the form and entering the correct amounts on the return.

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.