Refund Request Instructions

1. Complete a Claim for credit or refund of taxes paid form. 

2. Provide  an  explanation  for  the  refund  request  if  the  reason  is  not  readily
   determinable from the amended return.

3. Prepare an amended return for each of the periods affected (see note below) with
   supporting documentation such as invoice copies, ledger sheets, vendor exemption
   certificates, etc. to support any figures changed from the original return.

   Note: If the refund is the result of an error that covers more than five periods, a
   schedule  of  the  necessary  adjustments  may  be  submitted  instead  of  multiple
   amended returns. This schedule should include the following information by tax
   period:

   #       Gross Sales recorded on the original return
   #       Total Deductions from the original return
   #       Amended Gross Sales
   #       Amended Deductions
   #       Tax Paid with the original return
   #       Amended Tax Due for that period

4. The  following  are  the  most  common  documentation  requirements  for  refund
   requests:

   # # # # Refunds due to sales returns and allowances: Prepare an amended form
           for the month in which the returned merchandise was originally sold and the
           applicable tax was originally paid. Invoices, credit memos, and exemption
           certificates as applicable should be included with the request to support the
           adjusted figures.

   #       Refunds  due  to  accounting  errors: Prepare  an  amended  return  and
           provide  copies  of  ledger  sheets  or  other  accounting  documentation  to
           support the adjusted figures.

   #       Refunds paid to this jurisdiction in error: In the case of an audit, include
           a copy of the audit assessment and work papers to support the refund
           amount. Otherwise, provide copies of the invoices you are basing the refund
           request on.

5. Send the request to our office at:       Webster Parish Sales Tax Commission
                                            P.O. Box 357
                                            Minden, LA 71058
                                            (318) 377-8948

Contact Cyndy Herrington, Administrator, for further information