Avenu Refund Petition 
                                                                                                     Avenu  
                                                                                                    Attn:  Refunds 
                                                                                          600 Beacon Parkway West 
                                                                                                     Suite 900 
                                                                                           Birmingham, AL  35209     
 
                                      Refund Petition 
                                                             
                                    [   ] Joint     [   ] Direct 
                                                             
                Note:  Separate petitions are required for each type of tax and for  
                               each city or county.          (Instructions on page 2) 
                                                             
The undersigned hereby makes application for refund of ($________________)  
_____________________________________________Dollars.  Taxes paid by said 
undersigned to the Tax Trust Account for (city or county) ___________________ for the 
period(s) _______________________, which amount was erroneously paid or paid in 
excess of the amount due or was paid through mistake of fact or law. 
 
Explain in detail the reasons for refund claim (attach additional pages if necessary): 
 
Signatures:  A joint petition must bear the signatures of both the seller and the 
consumer-purchaser.  If a petitioner is an individual, the individual must sign.  If a 
petition is a partnership or limited liability partnership, a partner must sign.  If a petition is 
a corporation, an officer of the corporation must sign.  If a petition is a limited liability 
company, a member must sign. 
 
___________________________________________________________  Petitioner’s Name (Consumer-Purchaser) 
Petitioner’s Name (Seller)                                    
                                                             ___________________________________________________________ 
___________________________________________________________  Avenu Account #                        Telephone # 
Avenu Account #                     Telephone #               
                                                             ___________________________________________________________ 
___________________________________________________________  Petitioner’s Signature/Title 
Petitioner’s Signature/Title                                  
                                                              
                                                             Petitioner’s Email Address 
Petitioner’s Email Address                                    
                                                             ___________________________________________________________ 
___________________________________________________________  Mailing Address 
Mailing Address                                               
                                                             ___________________________________________________________ 
___________________________________________________________  City                          State                Zip 
City                          State             Zip           
                                                             ______________________ 
______________________                                       Date Signed 
Date Signed                                                   
                                                              
__________________________________________________________ 

               Refund Petition Instructions 
 
Note:  Failure to complete the Avenu refund petition properly or to include sufficient 
documentation supporting your refund claim will delay the processing of your request.  If 
you have any questions about the Refund Petition requirements, please contact 
Taxpayer Support at (800) 556-7274. 
 
There are two types of petitions:  Joint and Direct Petitions.  The Joint Petition requires 
the signatures of both parties to a transaction.  The Direct Petition requires the signature 
of only one party to a transaction.  No refunds will be issued unless the proper petition is 
filed.  Listed below are the taxes administered by the Sales, Use & Business Tax 
Division and the proper petition to file for each. 
 
A direct petition may be filed if the seller has not collected the tax from the 
purchaser or if the seller has refunded or credited the tax to the purchaser.  
Seller must document these facts.  See “Documentation” requirements below. 
 
Type of Tax                    Petition Form Required            Signatures Required 
City or County Sales Tax                   Joint               Seller and Purchaser          
City or County Sellers Use Tax                            Joint                                    Seller and Purchaser 
Lodging Tax                                                         Joint                                    Seller and Purchaser                      
Direct Pay Permits                                               Direct                                   Permit Holder              
City or County Consumers Use Tax                    Direct                                   Consumer/Purchaser                    
Rental or Leasing Tax                                          Direct                                   Lessor  
  
                               Documentation 
 
Your petition must be documented.  The petitioner(s) should attach invoices, 
receipts, check copies, accrual records, copies of original returns, copies of 
amended returns and other documentation to the petition sufficient to provide an 
audit trail.  If invoice copies are not attached, then a schedule of the invoices 
providing invoice date, invoice number, invoice amount, and a description of the 
merchandise should be attached.  Additional documentation may be requested 
by Avenu as deemed necessary before a decision can be granted on a refund 
request. 
 
                         Mail Completed Petition To: 
                                     
                                    Avenu  
                               Attention:  Refunds 
                         600 Beacon Parkway West 
                                    Suite 900 
                          Birmingham, AL  35209 
                                     
         For inquiries about refund petitions, please call (800) 556-7274.