FORM REF-620 Instructions    

                      Application for Refund of 

 Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax                                               Page 1

                      General Information 
                      Please print in BLUE or BLACK ink only.

GENERAL INFORMATION
           This form may be used by individuals or businesses to request a refund of Sales Tax, Meals and 
           Rooms Tax, or Local Option Taxes.  Businesses should use this form to request a refund of tax that      INSTR  (Place at FIRST page)
           was paid in error or tax that was collected in error, remitted to the Department and then refunded      Instr. pages 
           to the customer.  Individuals should use this form when they are incorrectly charged tax from a 
           vendor and cannot receive a refund directly from that vendor.

TIME LIMITATION
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           You may request a refund of Sales and Use, Meals and Rooms, or Local Option Tax within three 
           years of the date the original return was due.  If you are requesting a refund of tax paid on items you 
           purchased, you may request a refund within three years of the original purchase date.  Vendors who 
           write off uncollectible accounts on which sales tax had been reported and paid to the Department 
           may claim refunds within two years from the date the account is charged off their books.

EXPLANATION
           Attach an explanation of the reason you are requesting a refund (e.g., Local Option Tax was charged 
           in error.  The sale did not take place in a Local Option Tax town.)  If you are requesting a refund 
           of tax paid on uncollectible accounts, state the reason (e.g., bankruptcy, disputed charge, etc.) that 
           the account is uncollectible.  

DOCUMENTATION
           You may enclose copies of invoices, exemption certificates, etc., which document the erroneous 
           payment.  If there are a large number of items included in the claim, you can submit a columnar 
           worksheet or schedule showing all pertinent information from these documents.  A typical schedule 
           would show: identifying information (names, dates, invoice numbers, etc.), taxable and non ‑taxable 
           amounts, Vermont tax charged or withheld, and a description of the transaction.  If you are requesting 
           a refund for sales tax collected and paid, you must attach proof that the tax has been refunded to 
           customers.                                                                                              INSTR  (Place at LAST page)
                                                                                                                   Instr. pages 
           If the claim is for uncollectible accounts, show all transactions on the account beginning with the 
           original charge.  Include the sales amount, the amount of sales tax charged, and the amount of any 
           non‑taxable charges, credits or debits applied to the account.  You should include verification of 
           the bad debt expense charge.
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           If a claim is based on another tax paid (Motor Vehicle Purchase and Use, or Motor Fuels), include 
           documentation showing the other tax and the Vermont sales tax being paid on the same property.

           Claims submitted under 32 V.S.A. § 9746 for credit for snowmobiles, motor boats, or vessels require 
           copies of the invoice or bill of sale showing the date, purchaser, address, and selling price of the 
           property sold and similar documentation plus proof of sales tax payment for the replacement property. 

                                                                        Form REF-620 Instructions
                                                                                                   Page 1 of 1
                                                                                                   Rev. 04/23