Missouri Department of RevenueBusiness Tax Refund
- How do I apply for a refund or credit of sales/use tax?
- How can I ensure my refund/credit claim includes all necessary information for the department to process my claim?
- I am filing a refund claim that involves more than one filing period. Do I need to file a separate Form 472B claim for each period?
- Does the state pay interest on overpayments?
- What is the oldest period for which I may request a refund/credit?
- What is my recourse if a refund/credit claim has been denied?
- I received an overpay notice from the Department of Revenue. Do I need to submit a refund/credit application, amended returns or other supporting documentation in order to receive a refund or credit?
How do I apply for a refund or credit of sales/use tax?
You must complete Form 472B, Application for Tax Refund/Credit and submit amended sales tax returns for the periods in which the sales or purchases were originally reported along with supporting documentation.
How can I ensure my refund/credit claim includes all necessary information for the department to process my claim?
We recommend you use the following checklist when filing for a refund/credit:
- Indicate on the application whether you are requesting a refund or credit.
- Sign the refund/credit application.
- Include amended returns for each period in which the tax was originally reported.
- Provide an exemption certificate or exemption letter for each exempt sale.
- Provide a worksheet detailing how the refund amount is calculated.
- Submit invoices supporting the refund/credit claim. (Note: If the refund/credit request is for more than one tax period, invoices for the entire claim may not be required. Contact the Department of Revenue at (573) 526-9938 before submitting invoices for more than one period.)
- Include a properly executed power of attorney if someone other than an owner, partner or officer is the contact person concerning the refund/credit claim.
I am filing a refund claim that involves more than one filing period. Do I need to file a separate Form 472B claim for each period?
No. Submit one Form 472B for the entire claim. Make certain you indicate the periods for which the claim is being submitted. Amended returns must be submitted for each period of your request.
Does the state pay interest on overpayments?
Interest is paid as part of any refund only if the refund is issued more than 120 days after the department receives a fully documented refund claim. There are no statutory provisions for interest on a credit.
What is the oldest period for which I may request a refund/credit?
The statute of limitation for sales/use tax refund claims is three years from the date of the overpayment. The date of the overpayment is determined by the due date of the original return or the date of payment, whichever is later.
What is my recourse if a refund/credit claim has been denied?
A denial of refund/credit is the final decision of the Director of Revenue. A taxpayer may appeal any decision to the Administrative Hearing Commission. Appeals must be submitted in writing to the Administrative Hearing Commission, 301 West High Street, Harry S Truman State Office Building, PO Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the decision is mailed or the date it is received, whichever date is earlier. If your appeal is sent by registered or certified mail, the appeal will be deemed filed on the date it is mailed. If the appeal is sent by any method other than registered mail, it will be deemed filed on the date it is received by the Administrative Hearing Commission.
I received an overpayment notice from the Department of Revenue. Do I need to submit a refund/credit application, amended returns or other supporting documentation in order to receive a refund or credit?
No. Sign the overpayment notice and return it to the Department of Revenue. The department will review the notice and either mail your refund or approve your credit.
Can't find an answer to your question(s)? Email us! We look forward to hearing from you!