Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 6
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21Publication 216
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copy of the original Form MV1, and the
Within four years after the unextended
cancelled check verifying payment.
due date of the seller’s Wisconsin income
or franchise tax return, or,
IV. TIME LIMITATIONS FOR FILING
•
If exempt from filing Wisconsin income
or franchise tax returns, within four years
A claim for refund of a buyer or seller that is mailed
of the 15th day of the 4th month of the
is timely filed (1) if it is mailed in a properly ad-
year following the close of the calendar
dressed envelope with the postage duly prepaid, (2) if
or fiscal year.
the envelope is postmarked before midnight of the
last day of the limitation period, and (3) if the claim
Example: Seller J, an individual, overpaid
for refund is received by the Department of Revenue
sales tax to the Department of Revenue
within five days after the last day of the limitation
on her January 2000 sales and use tax re-
period.
turn. The unextended due date of
Seller J’s 2000 income tax return is
Note: For purposes of this publication, a “determina-
April 15, 2001.
tion” means the net result (that is, refund or tax due)
of a Department of Revenue audit. For example, the
Seller J has until April 15, 2005 to file a
Department of Revenue may audit a claim for refund
claim for refund for the overpaid sales tax
and find additional tax and interest due on unreported
reported on her January 2000 sales and
purchases of tangible personal property. If the refund,
use tax return.
including interest, claimed is greater than the amount
of tax and interest due, the net result is a refund. The
2. Claims for Refund — Office Audit Determi-
taxpayer may file a claim for refund regarding the tax
nation Was Made for the Transaction
paid (that is, assessed during audit and offset against
refund) within two years of that refund determina-
Claims for refund of the tax assessed by an
tion, as long as the taxpayer did not file of petition
office audit may be filed within two years of
for redetermination.
the issuance of the notice of determination of
sales or use tax assessed by office audit, if the
A. Sellers
seller paid the tax and the tax was not pro-
tested by filing a petition for redetermination.
As indicated in Parts IV.A.1 to 4 on pages 4-6,
the time limitations for a seller to file a claim for
Example: In an office audit determination
refund of sales or use tax depend on whether the
dated and issued July 15, 1999, the De-
seller was audited by the Department of Revenue
partment of Revenue assessed Seller K
for the period of the claim.
$800 of sales tax on equipment Seller K
sold to Buyer L in June 1997. Seller K
1. Claims for Refund — No Office Audit De-
paid the $800 of sales tax on July 31,
termination Was Made for the Transaction
1999, and did not file a petition for rede-
and No Field Audit Determination Was
termination.
Made for Period of the Claim
In January 2000, Buyer L provides
If the transaction in the claim for refund
Seller K with an exemption certificate,
(1) was not included in a prior office audit
claiming the manufacturing exemption on
determination and (2) was not in the periods
the equipment.
or years included in a prior field audit deter-
mination (neither (1) nor (2) occurred),
Seller K has until July 15, 2001 (two
claims for refund may be filed as follows:
years from the date the notice of office
audit determination was issued) to file a
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