Within 90 days of the day the refund was received, the vendor should submit a report listing the names and addresses of the persons to whom monies were refunded and the dollar amount returned to each person. This report should indicate any changes from the original report submitted with the refund request. Any monies not returned to customers should be returned to the Department of Revenue with this report. Under A.R.S. 42-117.A, if the department is not satisfied with a return, the department may examine the return, including any books, papers, records or memoranda relating to the return. This includes an amended transaction privilege tax return.
All information relating to a refund is subject to verification by the department.
TAX A transient lodging establishment that has purchased personal hygiene items and paid the use tax applicable to such purchases directly to the department may apply for a refund of such use tax. The transient lodging establishment must provide proof that the use tax paid on the items was not passed on to the ultimate consumer by way of increased prices for transient lodging. In order to establish entitlement to these tax exemptions, a person engaged in business and taxable under the transient lodging classification should provide documentation to the vendor which establishes entitlement to the exemption per the requirements of A.R.S. 42-1316. Refer to Arizona Transaction Privilege Tax Procedure TPP 92-1 on the use and acceptance of exemption certificates. The purpose of a tax ruling is to provide interpretive guidance to the general public and to department personnel.