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 |