Storm Shelter Construction Refund Form - Tennessee Department Of Revenue printable pdf download

Tennessee Department of Revenue

Richard H. Roberts, Commissioner

STORM SHELTER CONSTRUCTION REFUND

Notice #11-11

Sales and Use Tax

JUNE 2011

INTRODUCTION

This notice is intended to provide taxpayers and the general public with information

concerning tax refunds available to individuals who construct or improve a storm or

tornado shelter in their primary residence.

DISCUSSION

Individuals may

file a claim for

Public Chapter 398 (2011) allows for the refund of sales tax paid by individuals

refund of sales

purchasing building supplies for the construction or improvement of a storm or

tax paid to

tornado shelter in their primary residence. Purchases of qualifying building supplies

construct a

must be made between July 1, 2011 and December 31, 2011. Individuals may file

storm shelter.

one (1) Storm or Tornado Shelter Claim for Refund of Sales Tax.

The maximum

amount of refund available to any one residence is $2,500. The claim for refund

must be filed on or before February 1, 2012.

Individuals may claim the tax paid by a contractor when purchasing eligible items for

Purchases of

construction or improvement to a storm or tornado shelter at the individuals’ primary

qualifying

residence. The contractor must provide to the individual an invoice listing the items

building supplies

purchased and the amount of Tennessee sales tax paid by the contractor on those

must be made

purchases.

between July 1,

2011 and

December 31,

STEPS FOR FILING CLAIM FOR REFUND

2011.

Step 1. Gather the following items:

•

Storm or Tornado Shelter Claim for Refund form – available at

•

Copies of receipts showing payment of Tennessee sales tax on eligible

Claim for refund

building supplies *

must be filed on

•

Copies of invoices from contractors showing items purchased and

or before

Tennessee sales tax paid, if applicable

February 1,

•

Copies of proof of payment to contractor, if applicable

2012.

•

Copies of other payment documents – (if store receipts are not available)

Step 2. Complete the Storm or Tornado Shelter Claim for Refund form, making sure

that all lines are completed and legible. Attach additional schedules as

necessary. The maximum amount of refund per residence is $2,500.

Step 3. Attach to the claim for refund form 1) copies of receipts from eligible

purchases showing payment of Tennessee sales tax and 2) copies of payment

documents. Claimant should retain all originals.

TCA § 67-6-397

Step 4. On or before February 1, 2012, mail the completed form and attachments

P.C. 398 (2011)

to:

ATTN: Storm Shelter Claim

Tennessee Department of Revenue

Andrew Jackson State Office Building, 4

Floor

Nashville, TN 37242

For more tax information, call toll free 1-800-342-1003

Nashville area and out-of-state call (615) 253-0600

Email TN.Revenue@tn.gov

Storm Shelter Construction Refund Form - Tennessee Department Of Revenue

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