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AlABAmA DEPARTmEnT of REvEnuE
SAlES AnD u SET Ax DIvISIon
ADmInISTRATIon SEcTIon
Filing The Proper Petition
There are tw o types petitiof ons- Direc t Petiti on n a d Petiti on fo r Re fun ofd Ta esx Paid t Seo er.ll A Dire t c
Petition fo r Re fund (fo m r : ST-5) may be if l ed for ta x paid directly to the Alabama Department of
Revenue. A Petiti on fo r Refun ofd Ta esx Paid t Seo er (fll r : ST-6) o m ay be m i ed by thef l consumer/pur-
chaser wh o paid the ta x directly to the seller . listed belo w are the ta esx ad i isteredm n by the Sa es a dl n
use Ta x Div isi on n a d the pr pero petiti on o f l fo t i e r ea h.c
Type of Tax Petition Form Required Signatures Required
State, city, o r county Sal es Tax ......... Petiti on fo r Re fun ofd Ta esx Paid t Seo erll (ST-6)*................... P r haser u c
State, city, o r county Sell ers use Tax ... Petiti on fo r Re fun ofd Ta esx Paid t Seo erll (ST-6)*................... P r haser u c
lo dgin gs Ta ............................ x Petiti on fo r Re fun ofd Ta esx Paid t Seo erll (ST-6)*................... P r haser u c
util ity Tax ................................ Petiti on fo r Re fun ofd Ta esx Paid t Seo erll (ST-6)*................... P r haser u c
cellular Serv c i es Ta .................... x Petiti on fo r Re fun ofd Ta esx Paid t Seo erll (ST-6)*................... P r haser u c
contrac o t rs Gr sso Re eiptsc Ta ......................... x Dire t (ST-5) ....................................... c c ontrac ot r
Direc t Pay Perm its ...................................... Dire t (ST-5) ................................... c Per it H der m ol
State, city, o r county con ums ers use Tax ............. Dire t (ST-5) c ........................... c on ums er-Pu cr haser
Ren l o ta r leasi gn Ta ................................... x Dire t (ST-5) ............................................c less r o
nu rsin g fa ic l ity Ta ..................................... x Dire t (ST-5) ................................... c care Pr ovider
Pharm c u c l a e ti a Provider Tax ........................... Dire t (ST-5) ......................................... c Pr ovider
*A Direct Petition fo r Re fund (fo m r : ST-5) aym be i edf l by the seller i f the sell er re ittedm i en xc ess theof ta d e, bx u t u
n ve er coll ce ted the ta x f omr the con ums er/pu c r haser, ro f i the se erll has pre i v ou ls y re funded, c redited, or repaid the
ta x direc l t y t o the con ums er/pu c r haser. The se erll must docum ne t these f c a ts i n either ase. c
Required Signatures
The petition mu st bear the sign u at re theof party i nvolved. I f a petiti oner is a n n v u l i di id a , the i di idn v u l mua st sign.
I f a petiti oner is a partn ership r o l m i ited iabil ityl part ership,n a part er n must sign f . I a petiti oner is a co orp ration, a n
off ci er of the rpco o rati on mu st sign f . I a petiti oner is a l m i ited iabil ityl compan y, a em m ber must sign f . I a petiti oner
is a represen tati e v of the ta payer,x the A abal a Departm e t Rem n of e v nue’s off c l oi ia P wer Attof r eyo n (PoA) r isfo m
required.
Documentation
Your petiti on mu st be d ocum ne ted. The petiti oner sh ould attac h i nvo ci es, re eipts, c hec kc copies, acc u l r a re rds,co
copies of ret ru n s, a d thern o d ocum ne tati on o t the petiti on uff c n s i ie t t pro ovide a n u a dit trai . n l reo funds wi llbe
issu ed unless pro per d ocum ne tati on is attached.
Mail OR Email Completed Petition To:
Al abam a Depart em n of t Re e v nue
Sal es an d use Ta x Di isiv on – Refund Sec onti
P.o. Box 327710
mon omtg ery, Al 36132-7710
Tel eph one: (334) 242-1490
Em l ai : STRe fundSec onti @rev nue e.al abam a.g ov
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