Sales Tax Refunds
Requesting a Refund
A person who requests a refund from the Comptroller 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
- provide an Assignment of Right to Refund (PDF, 20KB), as applicable
- provide a Power of Attorney, as applicable
- include, for each transaction for which a refund is requested:
- purchaser's name or seller’s name
- invoice number, if applicable
- date of transaction
- description of the item purchased or sold
- specific reason for the refund (such as applicable statutory authority)
- purchase amount or sale amount
- total amount of tax refund requested
- all local jurisdictions to which tax was remitted
- if requesting a refund for tax paid in error to a permitted seller, the seller’s name, address, and sales tax permit number
- submit the claim within the applicable limitations period, and
- submit supporting documentation.
Power of Attorney
When refund claims are filed by a person other than the person to whom the refund is due, such as an attorney or accountant, a power of attorney must be submitted with the claim.
Statute of Limitations
Generally, a claim for refund must be made within four years from the date on which the tax was due and payable. Different rules may apply to a claim for refund pursuant to a deficiency determination. See Rule 3.325 (b)(2).
The statute of limitations (the amount of time a person has to request a refund) will be tolled if a refund claim states fully and in detail each reason or ground on which the claim is founded, identifies the period during which the tax was paid in error, and is filed within the applicable statute of limitations.
Refund Claim Dispositions
Learn more about the three possible outcomes of a sales tax refund claim.
Send refund requests to:
Texas Comptroller of Public Accounts
ATTN: Sales Tax Refunds
111 E. 17th Street
Austin, TX 78774-0100