ST-5
3/2018                                         AlABAmA DEPARTmEnT of REvEnuE
               Reset
                                                SAlES AnD uSE TAx DIvISIon             Pay $__________________
                                                                                       The facts set out in this petition and the
                                                 ADmInISTRATIon SEcTIon                records of this office justify a refund in the
                                                                                       amount shown above.
                                               Direct Petition for Refund
                                                NOTE:  Separate Petitions are Required ______ /______ /______
                                                  For Each Type of Tax

DATE RECEIVED: ____/____/______                                                        ______ /______ /______
                                                                                                                                                                                                                         DATE APPROVED
       FOR  OFFICE  USE  ONLY                                                                     FOR  OFFICE  USE  ONLY

The undersigned hereby makes application for refund of _____________________________________________________________
_____________________________________________________________________________ Dollars, ($___________________________)
_____________________________________________________ tax paid by said undersigned to the Alabama Department of
Revenue for the period(s) ___________________________________________________________ which amount was erroneously
paid, 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):

                                                                                       Petition                                                                                                                          _____________________

                                                                                       Adjustment                                                                                                                        _____________________

                                                                                       Discount                                                                                                                          _____________________

                                                                                       Interest                                                                                                                          _____________________

                                                                                       Transfer                                                                                                                          _____________________
                                                                                       Total Amt. To
                                                                                       Be Refunded                                                                                                                       _____________________
                                                                                                FOR OFFICE USE ONLY

PETITIONER’S LEGAL NAME                                                                                                                            ACCOUNT NUMBER                                                    FEIN

DOING BUSINESS AS (IF APPLICABLE)                                                                                                                                                                                                 TELEPHONE NUMBER

PETITIONER’S SIGNATURE *PLEASE SEE NOTE BELOW.                                PRINT PETITIONER’S NAME                                                                                 PETITIONER’S TITLE

MAILING ADDRESS

CITY                                                                                                                                                                     STATE                                                                           ZIP CODE

* NOTE:  Must be signed by an Officer, Member, Owner, Partner or Legal Representative.

                                                       (Instructions on Page 2)
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                        AlABAmA DEPARTmEnT of REvEnuE
                         SAlES AnD uSE TAx DIvISIon
                          ADmInISTRATIon SEcTIon

                         Filing The Proper Petition
There are two types of petitions- Direct Petition and Petition for Refund of Taxes Paid to Seller. A Direct
Petition for Refund (form: ST-5) may be filed for tax paid            directly to the Alabama Department of
Revenue. A Petition for Refund of Taxes Paid to Seller (form: ST-6) may be filed by the      consumer/pur-
chaser who paid the tax directly to the seller. listed below are the taxes administered by the Sales and
use Tax Division and the proper petition to file for each.

    Type of Tax                                                           Petition Form Required                            Signatures Required
           State, city, or county Sales Tax .........  Petition for Refund of Taxes Paid to Seller (ST-6)*...................  Purchaser
           State, city, or county Sellers use Tax...  Petition for Refund of Taxes Paid to Seller (ST-6)*...................  Purchaser
           lodgings Tax ............................  Petition for Refund of Taxes Paid to Seller (ST-6)*...................   Purchaser
           utility Tax................................  Petition for Refund of Taxes Paid to Seller (ST-6)*...................   Purchaser
           cellular Services Tax ....................  Petition for Refund of Taxes Paid to Seller (ST-6)*...................   Purchaser
           contractors Gross Receipts Tax.........................   Direct (ST-5)   .......................................  contractor
           Direct Pay Permits ......................................   Direct (ST-5)  ...................................   Permit Holder
           State, city, or county consumers use Tax .............   Direct (ST-5)   ...........................   consumer-Purchaser
           Rental or leasing Tax ...................................   Direct (ST-5)  ............................................   lessor
           nursing facility Tax.....................................   Direct (ST-5)  ...................................   care Provider
           Pharmaceutical Provider Tax ...........................   Direct (ST-5)   .........................................   Provider

*A Direct Petition for Refund (form: ST-5) may be filed by the seller if the seller remitted in excess of the tax due, but
never collected the tax from the consumer/purchaser, or if the seller has previously refunded, credited, or repaid the
tax directly to the consumer/purchaser. The seller must document these facts in either case. 

                          Required Signatures

The petition must bear the signature of the party involved. If a petitioner is an individual, the individual must sign.
If a petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, an
officer of the corporation must sign. If a petitioner is a limited liability company, a member must sign. If a petitioner
is a representative of the taxpayer, the Alabama Department of Revenue’s official Power of Attorney (PoA) form is
required.

                           Documentation

Your petition must be documented. The petitioner should attach invoices, receipts, check copies, accrual records,
copies of 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 descrip-
tion of the merchandise should be attached. no refunds will be issued unless proper documentation is attached.

                          Mail Completed Petition To:
                          Alabama Department of Revenue
                         Sales and use Tax Division – Refund Section
                                 P.o. Box 327710
                          montgomery, Al 36132-7710

                          Telephone:  (334) 242-1490
                         Email: STRefundSection@revenue.alabama.gov

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