Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 8
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21Publication 216
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fiscal year, if the seller’s customers have filed
60 days after the date the seller
valid claims for refund with the seller.
received the Resolution Unit’s
notice of redetermination, even
Example: Seller Q, a sole proprietor, is
though seller files the appeal with
field audited by the Department of Reve-
the
Wisconsin
Tax
Appeals
nue for the period January 1995 through
Commission before the 60 days
December 1996. Seller Q is assessed
have expired.
$2,000 of use tax on equipment pur-
chased by Seller Q from vendors located
b. Transaction Assessed in Field Audit
outside Wisconsin. The notice of field
Determination
audit determination is dated and issued
Claims for refund of the tax assessed by a
June 10, 1999. Seller Q does not file a
field audit may be filed within two years
petition for redetermination.
of the issuance of the notice of determi-
Seller Q files its income tax return on a
nation of sales or use tax assessed by field
calendar year basis.
audit, if the seller paid the tax and the tax
was not protested by filing a petition for
In November 2001, Seller Q receives a
redetermination.
request from a church for a refund of
$500 of sales tax which it charged to the
Example: Seller O is field audited by
church on landscaping services provided
the Department of Revenue for the
by Seller Q in July 1997. The church has
period January 1995 through Decem-
provided Seller Q with its certificate of
ber 1998, and is assessed $5,000 of
exempt status number. Seller Q reported
sales tax on sales made by Seller O.
the $500 of tax on its July 1997 sales and
The notice of determination is dated
use tax return.
and issued April 5, 1999.
Since Seller Q reported the $500 of tax on
Seller O pays the $5,000 of sales tax
its July 1997 sales and use tax return,
on April 20, 1999, and does not file a
Seller Q has until April 15, 2002 (four
petition for redetermination.
years from the unextended due date of its
Seller O has until April 5, 2001, to
1995 income tax return), to file a refund
file a claim for refund with the De-
claim with the Department of Revenue
partment of Revenue for all or part of
for the $500 of sales tax.
the $5,000 of sales tax assessed.
B. Buyers
4. Claims for Refund — A Field Audit Deter-
As indicated in Part IV.B. on pages 6-9, the time
mination Was Made and Customer Files
limitations for a buyer to file a claim for refund
Valid Claim With Seller
of sales or use tax depend on whether the buyer
Even though a seller has been field audited,
was audited by the Department of Revenue for
claims for refund may be filed within four
the period of the claim.
years after the unextended due date of the
seller’s Wisconsin income or franchise tax
return, or if exempt from filing Wisconsin in-
come or franchise tax returns, within four
years of the 15th day of the 4th month of the
year following the close of the calendar or
6
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