Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 5
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21Filing Claims for Refund of Sales or Use Tax
Buyer H may file a claim for refund
2. Tax Paid to Department of Revenue:
of tax it paid to Seller I in March
Buyers claiming a refund of use tax paid di-
1996. Buyer H must file this claim by
rectly to the Department of Revenue may use
March 15, 2001, which is four years
Form ST-12X.
from the unextended due date (that is,
March 15, 1997) of Buyer H’s 1996
In lieu of Form ST-12X, a buyer may file a
corporate franchise tax return.
claim for refund by sending a letter to the
Department of Revenue. The letter must indi-
Note: If the buyer also paid sales or use
cate the claimant’s name, address, and seller’s
tax to sellers in error which pertains to a
permit or consumer’s use tax registration cer-
period which is within the statute of
tificate number, the amount of the claim, the
limitations for both the buyer and seller,
reporting period for which the overpayment
only the seller may file a claim for refund
was made, and the reason for the claim. A
with the Department of Revenue for such
chronological listing of all invoices included
tax, unless the buyer meets one of the
in the claim should be attached to the letter.
other conditions described in (a), (b), or
(c).
3. Tax Paid to Another State Agency:
III. WHICH FORM TO USE
Buyers claiming a refund of use tax paid to
another state agency, such as the Department
A. Sellers
of Transportation (DOT) or the Department
of Natural Resources (DNR), may submit
Sellers claiming a refund of sales or use tax paid
their request directly to the Department of
to the Department of Revenue may use
Revenue at the Madison address listed in Part
Form ST-12X, which is available from any De-
VII., on page 12.
partment of Revenue office. (See page 13 for a
copy of Form ST-12X.)
The request should include the following:
In lieu of Form ST-12X, a seller may file a claim
•
A letter requesting a refund and explain-
for refund by sending a letter to the Department
ing the circumstances of the request;
of Revenue. Claims submitted in this manner
must indicate the claimant’s name, address and
•
A copy of the application that the buyer
seller’s permit or use tax registration certificate
originally completed (for example, a
number, the amount of the claim, the reporting
Form MV1, Wisconsin Title & License
period for which the overpayment was made, and
Plate Application); and
the reason for the claim. A chronological listing
of all invoices included in the claim and copies of
•
A copy of the cancelled check (if avail-
applicable exemption certificates received from
able).
buyers should be attached to the letter.
Example: Buyer X purchased an automo-
B. Buyers
bile
from
a
private
party.
When
registering the automobile with DOT,
1. Tax Paid to a Seller:
Buyer X erroneously paid an additional
$200 of use tax. Buyer X may request a
Buyers claiming a refund of sales or use tax
refund of the overpayment in tax from the
paid to a seller are required to use
Department of Revenue by sending a re-
Form S-220, which is available from any De-
quest, including a letter of explanation, a
partment of Revenue office. (See page 17 for
a copy of Form S-220.)
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