Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 11
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21Filing Claims for Refund of Sales or Use Tax
Tax Paid to Seller:
tax returns, within four years of the
15th day of the 4th month of the year
1. Claims for Refund — No Field Audit De-
following the close of the calendar or
termination Was Made for Period of the
fiscal year (or date extended by
Claim
waiver under sec. 77.59(3m), Wis.
Stats. (1997-98)).
If the transaction in the claim for refund was
•
not in the periods or years included in a prior
Date the amount of the notice of de-
field audit determination, claims for refund
termination is paid.
may be filed as follows:
•
60 days after the date the buyer re-
•
Within four years after the unextended
ceived the notice of determination.
due date of the buyer’s Wisconsin income
or franchise tax return, or,
b. Field Audit Determination Appealed to
the Department’s Resolution Unit, But
•
If exempt from filing Wisconsin income
Not to Wisconsin Tax Appeals Commis-
or franchise tax returns, within four years
sion
of the 15th day of the 4th month of the
year following the close of the calendar
Buyer has until the earliest of the fol-
or fiscal year.
lowing to file a claim for refund:
•
Example: Buyer J, an individual, over-
Four years from the unextended due
paid sales tax of $100 to Seller K in
date of the buyer’s income or fran-
January 1999. The unextended due date
chise tax return or if exempt from
of Buyer J’s 1999 income tax return is
filing Wisconsin income or franchise
April 15, 2000.
tax returns, within four years of the
15th day of the 4th month of the year
Buyer J has until April 15, 2004 to file a
following the close of the calendar or
claim for refund for the overpaid sales tax
fiscal year (or date extended by
paid to Seller K in January 1999.
waiver under sec. 77.59(3m), Wis.
Stats. (1997-98)).
2. Claims for Refund — Field Audit Determi-
•
nation Was Made for Period of Claim
Date the amount of the notice of de-
termination is paid (this does not
If the transaction occurred during the period
include
deposits
of
tax
under
or years included in a prior field audit deter-
sec. 77.59(6)(c), Wis. Stats. (1997-
mination, the time limitations for filing a
98), while appeal is pending).
claim for refund for such transaction are as
follows:
•
60 days after the date the buyer re-
ceived the Resolution Unit’s notice of
a. Field Audit Not Appealed to Department’s
redetermination.
Resolution Unit
c. Buyer Appeals Field Audit Determination
Buyer has until the earliest of the fol-
to Wisconsin Tax Appeals Commission or
lowing to file a claim for refund:
Court
•
Four years from the unextended due
Buyer has until the earliest of the fol-
date of the buyer’s income or fran-
lowing to file a claim for refund:
chise tax return or if exempt from
filing Wisconsin income or franchise
9
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