PETITION FOR REFUND INSTRUCTIONS 
                                               SALES AND/OR USE TAX 

The following instructions and enclosed appeal schedule is required with the petition when filing a petition for refund of 
Sales and/or Use tax with the Board of Appeals. Please note, these instructions are intended to provide general guidelines 
applicable to all Sales/Use Tax Petitions for Refund filed with the Board of Appeals. Failure to provide any of the 
information requested in Sections I-III below may result in the dismissal of your petition.  
                           SECTION I: DESCRIBE THE TRANSACTION 
The following transaction information is required for every transaction requesting a refund of tax. If the petition for refund 
contains multiple contested transactions, the enclosed appeal schedule is also required (preferably in electronic format). 
Additionally, copies of invoices and/or receipts documenting this information must be provided.  

1.  Vendor Name. 
2.  Invoice Number. 
3.  Invoice Date. 
4.  Description of Purchased Item as detailed on invoice (and not the factual basis for the refund). 
5.  Total Invoice Amount 
6.   Invoice Amount Before Tax. 
7.  Invoice Tax is Sales Tax Charged by Vendor. 

                 SECTION II: DEMONSTRATE YOU PAID TAX ON THE TRANSACTION 
The following tax payment information is required for every transaction in which the refund of tax is requested. 
Additionally, copies of cancelled checks, receipts, bank statements, credit card statements, or wire transfers confirmations 
verifying that tax was paid are also required. 

8.  Type of tax paid (i.e. sales or use). 
9.  Method of Tax payment (i.e. check, money order, wire transfer confirmation, cash) 
10. Date the tax was paid. 
11. Use Tax reported and paid to the Commonwealth of Pennsylvania 

                 SECTION III: EXPLAIN WHY A REFUND IS DUE ON THE TRANSACTION 
The following argument information is required for every transaction in which a refund of tax is requested. Copies of 
exhibits/documents relied upon for relief are also required.  

12. Amount of refund requested (by jurisdiction) 
    a. State 
    b. Philadelphia County 
    c. Allegheny County 
13. Factual basis for refund.(Examples include % of software users out of state or % of utilities used directly in 
    manufacturing) 
14. Legal basis or authority for refund (if known). 
15. Additional comments. 

                                               BOARD USE ONLY 

This section will be used by the Board in its review of the petition.  These columns should remain blank.   

                           SECTION IV: ADDITIONAL INFORMATION 

PETITION FOR REFUND INSTRUCTIONS 
SALES AND/OR USE TAX 

In many instances, additional information may be necessary to establish that a Petitioner is entitled to the requested relief. 
Where possible such information should be provided in conjunction with the initial filing. Additional information may 
also be requested if deemed necessary by the Board.