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FP-331 Instructions
Sales and Use Tax
Section 47-2020(a) of the DC Sales Tax Act allows a refund of tax erroneously or illegally collected if a claim is filed
within three years from the date you paid the tax. If the tax has been collected from the customer, it must be refunded
by the seller to the customer in cash or credit before the vendor can apply for a refund.
Attach your evidence to support the claim for refund. Include copies of original invoices, Certificates of Resale (OTR-
368), Qualified High Technology Company Exempt Purchase Certificates (FP-337), tax exemption numbers of semipublic
institutions, credit memos for returned sales or taxes refunded to customers and any other related documents.
Mail the claim to:
Office of Tax and Revenue
Audit Division
PO Box 556
Washington, DC 20044-0556
Questions? Call us at (202) 727-4829.
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