Seller

You must complete the Seller's Claim for Sales or Use Tax Refund or Credit (Form 472S) and submit amended sales tax returns for the periods in which the sales were originally reported along with supporting documentation.

Submit the listed items to ensure the Department can process your claim. All required information must be submitted to avoid a delay or denial.

  • Claim Form - A fully completed and signed Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S).
  • Amended Returns - Amended returns for each period the tax was originally reported for which you are seeking a refund or credit.
  • Exemption Certificate and Letters - A copy of the exemption certificates or exemption letters for the exempt sales in your claim.
  • Worksheet - A worksheet (any format) detailing how you calculated the refund or credit amount.
  • Invoices - Invoices supporting the claim. (If the claim is for more than one tax period, invoices for the entire claim may not be required. The Department of Revenue will contact you if additional invoices are needed.)
  • Refunds in Excess of $100,000 - If you request a refund of $100,000 or more, it will be processed through Automated Clearing House (ACH). Submit an Agreement to Receive Refund by ACH Transfer (Form 5378).
  • Additional Verification, as Requested - The Department may ask for additional records to verify a claim, such as documentation of returns filed in electronic format or a listing of all items on which tax was accrued and paid for the periods a refund or credit is being requested. You will be given a reasonable amount of time to comply with the request.
  • Power of Attorney- If someone other than an owner, partner, or officer is the contact person for this claim, an executed Power of Attorney (Form 2827) must be submitted. If the power of attorney should receive copies of the correspondence relating to the claim and the final approval or denial, check the appropriate box in the Seller Information section on the claim.

No. Submit one Form 472S for the entire claim. Indicate the periods for which the claim is being submitted. If your claim is for multiple periods, you are still required to submit amended returns for each period of your claim.

Usually not. Interest is included in a refund only if the overpayment is not refunded within 120 days from the latest of:

  • the last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted;
  • the date the return, payment or claim is filed; or
  • the date the taxpayer files for a credit or refund and provides accurate and complete documentation to support the claim.

The law does not provide for interest on a credit.

You may file a claim within three years of the due date of the original return or the date paid, whichever is later.

A denial of a claim 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, P.O. Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the decision is mailed or the date it is delivered, 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 AHC.

If you have current overpayments on your account, the Online Business Tax Credit Inquiry System will list each overpayment.

This link will take you to the Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S) to request a refund or credit of the overpayments listed on the Online Business Tax Credit Inquiry System. You only have to submit one application to request refund or credit of all overpayments listed on the Online Business Tax Credit Inquiry System. Submit the application and a copy of the online page listing your overpayments to the Department:

Missouri Department of Revenue
P.O. Box 3350
Jefferson City, MO 65105

No, Missouri does not recognize negative taxable sales for the purpose of a refund or credit claim. You should file amended returns for the periods in which you originally reported the taxable sales.

Purchaser

You must complete the Purchaser's Claim Under Section 144.190.4(2) for Sales or Use tax Refund (Form 472P) along with supporting documentation.

Submit the listed items to ensure the Department can process your claim. All required information must be submitted to avoid a delay or denial.

  • Claim Form - A fully completed and signed Purchaser's Claim Under Section 144.190.4(2) for Sales or Use Tax Refund (Form 472P).
  • Exemption Certificate and Letters - A copy of the exemption certificates or exemption letters for the exempt purchases in your claim.
  • Worksheet - A worksheet (any format) detailing how you calculated the refund amount.
  • Invoices - Invoices supporting the claim.
  • Refunds in Excess of $100,000 - If you request a refund of $100,000 or more, it will be processed through Automated Clearing House (ACH). Submit an Agreement to Receive Refund by ACH Transfer (Form 5378).
  • Additional Verfication, As Requested - The Department may ask for additional records to verify a claim, such as documentation of returns filed in electronic format or a listing of all items on which tax was accrued and paid for the periods a refund or credit is being requested. You will be given a reasonable amount of time to comply with the request.
  • Power of Attorney- If someone other than an owner, partner, or officer is the contact person for this claim, an executed Power of Attorney (Form 2827) must be submitted. If the power of attorney should receive copies of the correspondence relating to the claim and the final approval or denial, check the appropriate box in the Seller Information section on the claim.
  • Consumer’s Use Tax - If you are requesting a refund of consumer’s use tax you paid directly to the Department, submit amended returns for the period(s) in which you originally reported the tax. You do not need to submit Form 5433 or Form 5440 as described below under the Assignment of Rights heading.
  • Assignment of Rights - If you are requesting a refund of sales or vendor’s use tax, you must submit a completed Form 5433 or Form 5440 with your claim. As the purchaser, you can request a refund with the seller’s approval by contacting the seller to complete an Assignment of Rights From The Seller To Purchaser For Refund Under Section 144.190.4(2) (Form 5433). If you are unable to obtain a completed Form 5433 from the seller, you may complete a Statement Confirming Purchaser’s Efforts To Obtain An Assignment of Rights From The Seller For Refund Under Section 144.190.4(2) (Form 5440). Form 5433 must be signed by an officer, power of attorney, or an employee of the seller. If the person signing the Form 5433 is not registered with the Department as an officer, it must be accompanied by a Power of Attorney (Form 2827) or a letter from the signatory's immediate supervisor on company letterhead authorizing the employee to act on the seller's behalf.
  • You must provide the original Form 5433 or Form 5440. The Department cannot accept a copy, fax, or e-mailed copy because the statute requires the form be notarized.

No. Submit one Form 472P for the entire claim. Indicate the periods for which the claim is being submitted. If your claim is for consumer’s use tax you paid directly to the Department and the claim is for multiple periods, you are still required to submit amended returns for each period of your claim.

Usually not. Interest is included in a refund only if the overpayment is not refunded within 120 days from the latest of:

  • the last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted;
  • the date the return, payment or claim is filed; or
  • the date the taxpayer files for a credit or refund and provides accurate and complete documentation to support the claim.

The law does not provide for interest on a credit.

You may file a claim within three years of the due date of the original return or the date paid by the seller or vendor, whichever is later.

A denial of a claim 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, P.O. Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the decision is mailed or the date it is delivered, 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 AHC.

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