Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 2
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21Table of Contents
I. INTRODUCTION............................................................................................................................... 1
II. WHO MAY FILE CLAIMS FOR REFUND .................................................................................... 1
A. Sellers .............................................................................................................................................. 1
B. Buyers.............................................................................................................................................. 1
III. WHICH FORM TO USE.................................................................................................................... 3
A. Sellers .............................................................................................................................................. 3
B. Buyers.............................................................................................................................................. 3
IV. TIME LIMITATIONS FOR FILING................................................................................................ 4
A. Sellers .............................................................................................................................................. 4
B. Buyers.............................................................................................................................................. 6
V. INTEREST......................................................................................................................................... 10
A. Refunded to Seller......................................................................................................................... 10
B. Refunded to Buyer ........................................................................................................................ 10
VI. PENALTIES....................................................................................................................................... 11
A. Incorrect Claim for Refund ........................................................................................................... 11
B. Failure to Return Tax to Buyer or Department.............................................................................. 11
VII. OTHER .............................................................................................................................................. 11
A. Buyer and Seller May Not Both Obtain Refunds of Tax .............................................................. 11
B. Offsetting a Refund Against Any Debts ........................................................................................ 11
C. Department of Revenue to Act on Claim ...................................................................................... 11
VIII. IF YOU HAVE QUESTIONS........................................................................................................... 12
APPENDIX
A. Form ST-12X, Amended Sales and Use Tax Return..................................................................... 13
B. Form S-220, Buyer's Claim for Refund of Wisconsin State, County, and Stadium Sales Taxes ... 17
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