Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 4
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21Publication 216
2. Tax Paid to a Seller:
c. Buyer is being field audited.
A buyer may file a claim for refund of sales
If a buyer being field audited by the De-
and use tax paid in error to a seller under any
partment of Revenue paid sales or use tax
of the following four conditions:
in error to sellers or to the Department of
Revenue, the buyer may file a claim for
a. The claim for refund totals $50 or more
refund with the Department of Revenue.
of tax.
Example: Buyer F is being field
“$50 or more of tax” means that the total
audited for the period of January 1996
tax relating to all transactions contained
through December 1999. Buyer F er-
in the claim for refund filed with the De-
roneously paid $1,000 of sales tax to
partment of Revenue is $50 or more.
Seller G in November 1999.
Example: Buyer A erroneously paid
While Buyer F is being field audited,
$40 of sales tax to Seller B and $30 of
Buyer F may file a claim for refund for
sales tax to Seller C. Buyer A may file
the $1,000 of sales tax erroneously paid
a claim for refund with the Depart-
in November 1999. The auditor will in-
ment of Revenue for the $70 of
clude this overpayment in the audit
overpaid sales tax.
determination.
Important: For conditions (b), (c), and
d. Periods covered in the claim for refund
(d) below, the $50 requirement [as in
are within the statute of limitations for
condition (a) above] does not apply.
buyer, but are closed to seller.
b. Seller has ceased operating business.
Example:
In
September
2000,
Buyer H discovers that it erroneously
If at the time of filing the claim the seller
paid sales tax to Seller I in March
has ceased business, the buyer may file a
1996. Seller I reported the sales tax
claim for refund with the Department of
on its March 1996 sales and use tax
Revenue.
return and paid the tax to the Depart-
ment of Revenue in April 1996.
Example: Buyer D erroneously paid
$45 of sales tax to Seller E in January
Seller I files its Wisconsin corporate
1998. In April 2000, Seller E termi-
franchise tax return on a fiscal year
nated the business. Buyer D may file
basis, with its fiscal year ending
a claim for refund with the Depart-
April 30. Buyer H files its Wisconsin
ment of Revenue for the $45 of
corporate franchise tax return on a
overpaid sales tax.
calendar year basis.
If the buyer also paid sales or use tax in
The statutory deadline for Seller I to
error to sellers who have not ceased busi-
file a claim expired on July 15, 2000,
ness, only the seller may file a claim for
which is four years from the unex-
refund with the Department of Revenue
tended due date (that is, July 15,
for such tax, unless the buyer meets one
1996) of its corporate franchise tax
of the other conditions described in (a),
return for the period of May 1, 1995
(c), or (d).
through April 30, 1996.
2
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