Form St-5 - Direct Petition For Refund 2011 Page 2
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1
2A
D
R
LABAMA
EPARTMENT OF
EVENUE
S
U
T
D
ALES AND
SE
AX
IVISION
A
S
DMINISTRATION
ECTION
Filing The Proper Petition
There are two types of petitions – Joint Petitions and Direct Petitions. The Joint Petition requires the sig-
natures of both parties to a transaction. The Direct Petition requires the signature of only one party to a
transaction. No refunds will be issued unless the proper petition is filed. Listed below are the taxes
administered by the Sales and Use Tax Division and the proper petition to file for each.
Type of Tax
Petition Form Required
Signatures Required
State, City, or County Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint* . . . . . . . . . . . . . . . . . . . Seller and Purchaser
State, City, or County Sellers Use Tax. . . . . . . . . . . . . . . . . . . . . . Joint* . . . . . . . . . . . . . . . . . . . Seller and Purchaser
Lodgings Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint* . . . . . . . . . . . . . . . . . . . Seller and Purchaser
Utility Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint* . . . . . . . . . . . . . . . . . . . Seller and Purchaser
Cellular Services Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Joint* . . . . . . . . . . . . . . . . . . . Seller and Purchaser
Contractors Gross Receipts Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Contractor
Direct Pay Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Permit Holder
State, City, or County Consumers Use Tax . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Consumer-Purchaser
Rental or Leasing Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Lessor
Nursing Facility Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Care Provider
Pharmaceutical Provider Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Direct . . . . . . . . . . . . . . . . . . Provider
*A direct petition may be filed if the seller has not collected the tax from the purchaser or if the seller has refunded or
credited the tax to the purchaser. Seller must document these facts.
Required Signatures
The petition must bear the signature of the party involved. If a petitioner is an individual the individual must sign.
If a petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, an
officer of the corporation must sign. If a petitioner is a limited liability company, a member must sign. If a petitioner
is a representative of the taxpayer, the Alabama Department of Revenue’s official Power of Attorney (POA) form is
required.
Documentation
Your petition must be documented. The petitioner should attach invoices, receipts, check copies, accrual records,
copies of returns, and other documentation to the petition sufficient to provide an audit trail. If invoice copies are
not attached then a schedule of the invoices providing invoice date, invoice number, invoice amount, and a descrip-
tion of the merchandise should be attached.
Mail Completed Petition To:
Alabama Department of Revenue
Sales and Use Tax Division – Refund Section
P.O. Box 327710
Montgomery, AL 36132-7710
Telephone: (334) 242-1490
Fax: (334) 353-9330
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