Business Tax Refund FAQs

Complete the Seller's Claim for Sales or Use Tax Refund or Credit (Form 472S) and submit amended sales or use tax returns for the periods in which the sales were originally reported along with documentation supporting the claim. See FAQ: "How can I ensure my claim includes all necessary information?" for what documentation should be included.

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 a refund or credit is requested.
• Exemption Certificate and Letters - A copy of the exemption certificates or exemption letters for the exempt sales reported in the claim.
• Worksheet - A worksheet (any format) detailing how the refund or credit amount was calculated.
• 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 request additional invoices if needed.)
• Refunds in Excess of $100,000 - If a refund of $100,000 or more is requested, it will be processed through Automated Clearing House (ACH). Submit an Agreement to Receive Refund by ACH Transfer (Form 5378). Failure to submit this form and all requested documentation will result in delayed processing of your request.
• 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. A reasonable amount of time to comply with the request will be allowed, generally thirty (30) days from the date the letter is sent. Failure to submit the requested information will result in the denial of your refund credit request.
• Signature - The refund or credit request application must be signed by the owner, officer, partner, or member listed with the Missouri Department of Revenue. A Registration or Exemption Change Request (Form 126) can be submitted with the claim to update the owner, officer, or member on an account, if needed.
• Power of Attorney- If someone other than an owner, officer, partner, or member is the contact person for the claim, an executed Power of Attorney (Form 2827) must be submitted with the claim. 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 the claim is for. If the claim is for multiple periods, amended returns for each period of the claim is required.

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.

Prior to August 28, 2019, a refund or credit may be requested within three years of the due date of the original return or the date paid, whichever is later.

Effective August 28, 2019, Senate Bill 87 was enacted, to allow for a refund or credit request within ten 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, Harry S Truman State Office Building, PO Box 1557, Jefferson City, MO 65102-1557 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.

No, Missouri does not recognize negative taxable sales for the purpose of a refund or credit claim. Amended returns should be filed for the periods in which the taxable sales were originally reported.

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 the refund amount was calculated.
• Invoices - Invoices supporting the claim.
• Refunds in Excess of $100,000 - If a refund of $100,000 or more is requested, 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. A reasonable amount of time to comply with the request will be allowed, generally 30 days from the date the letter is sent.
• 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 Purchaser Information section on the claim.
• Consumer’s Use Tax - If requesting a refund of consumer's use tax paid directly to the Department, submit amended returns for the period(s) in which the tax was originally reported. There is no need to submit Form 5433 or Form 5440 as described below under the Assignment of Rights heading.
• Assignment of Rights - If requesting a refund of sales or vendor's use tax, submit a completed Form 5433 or Form 5440 with the claim. The purchaser 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 5440) will need to be completed. 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, the form 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.
• The original Form 5433 or Form 5440 must be submitted. 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 the claim is for consumer’s use tax that was paid directly to the Department, and the claim is for multiple periods, amended returns for each period of the claim are required.

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.

Prior to August 28, 2019, you may file a request for a refund within three years of the due date of the original return or the date paid by the seller or vendor, whichever is later.

Effective August 28, 2019, Senate Bill 87 was enacted, to allow a request for a refund to be filled within ten 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, PO Box 1557, Jefferson City, MO 65102 within 60 days after the date the decision is mailed or the date it is delivered, whichever date is earlier. If the 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.