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New version   (18-Apr-2023 08:11:57)Old version   (14-Apr-2023 08:04:12)
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. 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 TIME LIMITATION
1 Refunds
- 1 You may request a refund  
of Sales and Use, Meals and Rooms, or Local Option Tax of Sales and Use, Meals and Rooms, or Local Option Tax
 may be requested
within three within three
 INSTR ( Place at FIRST page)
years years
of from
the date the original return was due. the date the original return was due.
If you Instr. pages
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 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 may claim refunds within two years from the date the account is charged off their books. EXPLANATION Attach
an a
 full
explanation explanation
of which
 will allow the examiner to understand why
the the
reason you tax payment
are requesting a refund ( e. g., Local Option Tax  
was was
charged  
in in
 1 - 1
error. error.
The sale did In the case
not take place in a Local Option Tax town.) If you are requesting a refund  
of of
tax paid on  
uncollectible accounts, uncollectible accounts,
state give
the reason ( e. the reason ( e.
g., g.
bankruptcy, disputed charge, etc.) that the account is uncollectible. DOCUMENTATION bankruptcy, disputed charge, etc.) that the account is uncollectible. DOCUMENTATION
You Enclose
may enclose  
copies of invoices, exemption certificates, 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, 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 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 non-taxable
‑taxable  
amounts, Vermont tax charged or withheld, and amounts, Vermont tax charged or withheld, and
a  
description of the transaction. description of the transaction.
If you are requesting a refund Include copies of all documents. Refunds
for sales tax for sales tax
collected and paid, you  
must must
attach show
proof that the tax has been refunded to customers. proof that the tax has been refunded to customers.
INSTR ( EXAMPLES
Place at LAST page) Instr. pages  
If the claim is for uncollectible accounts, show all transactions on the account beginning with the original charge. If the claim is for uncollectible accounts, show all transactions on the account beginning with the original charge.
Include Show:
the  
sales amount, sales amount,
the  
amount of sales tax charged, amount of sales tax charged,
and the  
amount of any amount of any
non‑taxable non-taxable
charges, credits or debits applied to the account. charges, credits or debits applied to the account.
You should include verification of the bad debt expense charge. 1 - 1  
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 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 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 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. sold and similar documentation plus proof of sales tax payment for the replacement property.
 1 - 1
Form REF-620 Instructions Page 1 of 1 Rev. Form REF-620 Instructions Page 1 of 1 Rev.
04/23 02/23
PDF file checksum: PDF file checksum:
1499706294 3538212100