Looking for a Missouri Tax Forms And Templates? Download it for free!

INSTRUCTIONS FOR COMPLETING THE APPLICATION FOR TAX REFUND/CREDIT

ACTION TO BE TAKEN: Mark either Credit or Refund. If you select Credit, a credit memo will be issued indicating the amount of approved

credit to be used on your next filing. If the Refund box is marked, you will be issued a check for the overpaid amount. All applications must be

notarized.

FIRM NAME: Insert the name of the business requesting the refund. This should be the business legally obligated to remit the tax to the

Missouri Department of Revenue.

NAME TO BE TYPED ON CHECK: This space is to be used if a refund is requested and the check is to be issued in a name other than

the business.

MISSOURI TAX I.D. NUMBER: Enter your MISSOURI INTEGRATED TAX SYSTEM ACCOUNT NUMBER. This is an eight digit number,

starting with the number one (1).

PHONE NUMBER: Phone number of the taxpayer or taxpayer’s agent, including area code.

MAILING ADDRESS: Enter the mailing address where the credit memorandum or refund check should be mailed.

AMOUNT OVERPAID: This is the amount of tax that you have determined to be overpaid. (Please remember to deduct the 2% discount

taken on timely payments).

PERIOD(S): Indicate the tax periods involved in your Sales/Use Tax Refund/Credit request.

REASON FOR OVERPAYMENT: You must state the specific grounds upon which your claim for refund or credit is based. All claims must

contain supporting documentation for the overpayment. Supporting documents include: invoices, valid exemption certificates, work-sheets,

and any other documentation required to validate the claim. If your claim is not in response to an overpayment notice from our bureau,

you must submit amended returns for each tax period of your request.

SIGNATURE OF TAXPAYER OR AGENT: The taxpayer or the taxpayer’s authorized agent must sign the application. Please make sure the

signature is legible, as this will be the person the department will contact if additional information is needed.

PRINT NAME: Print your name and indicate whether you are the taxpayer or an authorized agent.

ALL APPLICATIONS MUST BE NOTARIZED.

NOTARY AREA:

BUREAU USE ONLY: Please do not enter any information in this area.

MAILING: Mail the completed form to: Missouri Department of Revenue, Tax Administration Bureau, P.O. Box 3350, Jefferson City,

MO 65105-3350.

If you have questions on completing this form, please call (573) 751-2836. Persons with speech or hearing impairments call TDD 1-800-735-2966.

Any portion of the “tax” not returned to your customer(s), if applicable, must be reported as gross receipts on your next sales/use tax return filed

with the Missouri Department of Revenue.

Any portion of the “interest” amount not returned to your customer(s) must be reported as interest income on your Federal Income Tax Return.

This is the only notification you will receive concerning this interest income.

Please correct your cash register or tax collection methods to ensure that state and local sales taxes are collected properly. Section 144.285.3,

RSMo provides that “no vendor or seller shall knowingly charge or collect sales tax in excess of the amount provided by law.” Further, any person

violating Section 144.285, RSMo may be guilty of a misdemeanor under Section 144.510, RSMo.

APPEAL PROCEDURE FOR AMOUNT DENIED

This is the final decision of the Director of Revenue. If you were adversely affected by this decision, you may appeal to

the Administrative Hearing Commission. To appeal you must file a petition with the Administrative Hearing Commis-

sion located at 301 West High Street, Harry S Truman State Office Building, P.O. Box 1557, Jefferson City,

Missouri 65102, within 60 days after the date this decision was mailed or the date it was delivered, whichever date was

earlier. If any such petition is sent by registered mail or certified mail, it will be deemed filed on the date it is mailed; if it

is sent by any method other than registered mail, it will be deemed filed on the date it is received by the Commission.

MO 860-1159 (9-97)

Instructions For Form 472b - Application For Sales/use Tax Refund/credit - Missouri Department Of Revenue