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.

TIME LIMITATION
           Refunds of Sales and Use, Meals and Rooms, or Local Option Tax may be requested within three 
                                                                                                                   INSTR  (Place at FIRST page)
           years from the date the original return was due.
                                                                                                                   Instr. pages 
           Vendors who write off uncollectible accounts on which sales tax had been reported may claim 
           refunds within two years from the date the account is charged off their books.

EXPLANATION
           Attach a full explanation which will allow the examiner to understand why the tax payment was in        1 - 1
           error.  In the case of uncollectible accounts, give the reason (e.g. bankruptcy, disputed charge, etc.) 
           that the account is uncollectible.  

DOCUMENTATION
           Enclose copies of invoices, exemption certificates, credit memoranda, etc., which document the 
           erroneous payment.  If there are a large number of items included in the claim, 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 description of the transaction.  Include copies of 
           all documents.  Refunds for sales tax must show proof that the tax has been refunded to customers. 

EXAMPLES
           If the claim is for uncollectible accounts, show all transactions on the account beginning with the 
           original charge.  Show:  sales amount, amount of sales tax charged, amount of any non-taxable 
           charges, credits or debits applied to the account.

           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 under 32 V.S.A. § 9746 for credit for snowmobiles, motor boats, or vessels require copies 
                                                                                                                   INSTR  (Place at LAST page)
           of the invoice or bill of sale showing the date, purchaser, address, and selling price of the property  Instr. pages 
           sold and similar documentation plus proof of sales tax payment for the replacement property. 

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                                                             Form REF-620 Instructions
                                                                                         Page 1 of 1
                                                                                         Rev. 02/23