![]() Enlarge image | 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. ยง 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. 1 - 1 Form REF-620 Instructions Page 1 of 1 Rev. 02/23 |