Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 10
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21Publication 216
•
2) Field Audit Determination Appealed
Date the amount of the notice of
to the Department’s Resolution Unit,
determination is paid (this does
But Not to Wisconsin Tax Appeals
not include deposits of tax under
Commission
sec. 77.59(6)(c),
Wis.
Stats.
(1997-98), while appeal is pend-
Buyer has until the earliest of the
ing).
following to file a claim for refund:
•
60 days after the date the buyer
•
Four years from the unextended
received the Resolution Unit’s
due date of the buyer’s income or
notice of redetermination, even
franchise tax return or if exempt
though the buyer files the appeal
from filing Wisconsin income or
with the Wisconsin Tax Appeals
franchise tax returns, within four
Commission before the 60 days
years of the 15th day of the 4th
have expired.
month of the year following the
close of the calendar or fiscal year
b. Transaction Assessed in Field Audit
(or date extended by waiver under
Determination
sec. 77.59(3m), Wis. Stats. (1997-
Claims for refund of the tax assessed by a
98)).
field audit may be filed within two years
•
Date the amount of the notice of
of the issuance of the notice of determi-
determination is paid (this does
nation of sales or use tax assessed by field
not include deposits of tax under
audit, if the buyer paid the tax and the tax
sec. 77.59(6)(c),
Wis.
Stats.
was not protested by filing a petition for
(1997-98), while appeal is pend-
redetermination.
ing).
Example: Buyer O is field audited by
•
the Department of Revenue for the
60 days after the date the buyer
period January 1996 through Decem-
received the Resolution Unit’s
ber 1999, and is assessed $5,000 of
notice of redetermination.
use tax on purchases made. The no-
3) Buyer Appeals Field Audit Determi-
tice of determination is dated and
nation to Wisconsin Tax Appeals
issued April 5, 2000.
Commission or Court
Buyer O pays the $5,000 of use tax
Buyer has until the earliest of the
on April 20, 2000, and does not file a
following to file a claim for refund:
petition for redetermination.
•
Buyer O has until April 5, 2002, to
Four years from the unextended
due date of the buyer’s income or
file a claim for refund with the De-
franchise tax return or if exempt
partment of Revenue for all or part of
the $5,000 of use tax assessed.
from filing Wisconsin income or
franchise tax returns, within four
years of the 15th day of the 4th
month of the year following the
close of the calendar or fiscal year
(or date extended by waiver under
sec. 77.59(3m), Wis. Stats. (1997-
98)).
8
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