Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.02 - IDAHO SALES AND USE TAX ADMINISTRATIVE RULES › Section 35.01.02.117 - REFUND CLAIMS

Current through August 31, 2023
Sections
				63-3612,
				63-3613,
				63-3619,
				63-3626,
				63-3629(c),
				63-3631,
				63-3045,
				63-3045B,
				63-3049,
				63-4408, Idaho Code
01.
In General
. Application for
			 refund of sales or use taxes paid in excess of those properly imposed by the
			 Sales Tax Act, is to be in accordance with the provisions of this rule.
			 (3-31-22)
02.
Payment of
			 Sales Tax by a Buyer to a Vendor
. When a buyer has paid sales tax to a
			 vendor, and later determines that the sales tax was paid in error, the buyer
			 needs to request the refund from the vendor to whom the excess tax was paid. If
			 the buyer can provide evidence that the vendor has refused to refund the tax,
			 he may then file a claim for refund directly with the Commission.
			 (3-31-22)
03.
Payment of
			 Sales or Use Tax Directly to the State
. When a person holding a seller's
			 permit or use tax account number has paid tax to the state, and later
			 determines that the sales or use tax was paid in error, he may file a claim for
			 refund directly with the Commission. (3-31-22)
04.
Bad Debts
. Claims for
			 refunds arising from bad debts are to be filed with the Tax Commission in the
			 manner prescribed by this Rule
			 117 and Rule
			 063 of these rules.
			 (3-31-22)
05.
Mathematical
			 Errors
. When the filer of sales or use tax returns determines that a
			 mathematical error has been made on a previously filed return resulting in
			 overpayment of the proper amount of sales or use taxes, he may file a claim for
			 refund directly with the Tax Commission. (3-31-22)
06.
Refund Claims
. A refund
			 claim, however, is to be in writing and include the following information:
			 (3-31-22)
a. Full name, address, and phone
			 number of the claimant; (3-31-22)
b. Claimant's seller's permit number or use
			 tax account number if claimant has such a number; (3-31-22)
c. The amount of the refund claimed;
			 (3-31-22)
d. A detailed statement
			 of the reason the claimant believes refund is due; (3-31-22)
e. An itemized description of the specific
			 goods or services to which the tax relates; (3-31-22)
f. The date on which the claimed excess taxes
			 were paid; (3-31-22)
g. If the
			 claimant is the retailer, a statement under oath that the amount of tax plus
			 interest has been or will be refunded to the buyer; and (3-31-22)
h. If the claim is for bad debt, detailed
			 individual account information for each customer and each item purchased for
			 which a refund is claimed. (3-31-22)
i. A refund claim must be filed within three
			 (3) years from the time the payment was made to the Commission. If a refund
			 claim does not include the required information listed in Subsections
			 117.06.a. through h., as
			 applicable, then the claim does not satisfy the requirement to file a written
			 claim to stop the period of limitations provided in Section
			 63-3626(b)(1),
			 Idaho Code, from running. A refund claim that does not include the required
			 information will be denied and processed as set out in Subsection
			 117.11 of this rule.
			 (3-31-22)