Form Dba-8 - Joint Election For Refund Of Sales Tax Attributable To Bad Debt

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DBA-8 (4-08)
JOINT ELECTION FOR REFUND OF SALES TAX
ATTRIBUTABLE TO BAD DEBT
Board of Appeals
10th Floor Strawberry Square
Harrisburg, PA 17128-1021
PLEASE PRINT OR TYPE
Vendor Name:
Vendor Address:
City
State
ZIP
Retailer Sales Tax License Number:
Lender’s Name:
Lender’s Address:
City
State
ZIP
The above named parties agree that only
(Insert “Vendor” or “Lender” as appropriate)
is entitled to claim refund of Pennsylvania Sales Tax remitted by Vendor with respect to private label credit
card accounts meeting the requirements of Section 247.1 (a.3) of the Tax Reform Code. To receive a
refund, the private label credit card accounts must be determined to be worthless and written off, either in
whole or in part, as bad debt on the books and records of the Lender or an affiliate of the Lender. Terms
used herein have the definitions indicated in Section 247.1 of the Tax Reform Code of 1971, 72 P.S. § 7247.1.
This election is effective as of
and will continue in effect until written notice of revocation,
(insert date)
signed by the parties, is filed with the Pennsylvania Department of Revenue.
Vendor and Lender hereby acknowledge that the Department may disclose relevant confidential information
to all parties involved in order to support and confirm any refunds claimed.
Vendor’s Authorized Representative:
(Signature)
(Title)
(Date)
Lender’s Authorized Representative:
(Signature)
(Title)
(Date)
Instructions:
The original signed election should be filed with the first refund petition covered by the
election. A copy of the election should be submitted with any subsequent petition.
Refund petition forms (Form REV-65) may be downloaded from the Pennsylvania
Department of Revenue’s Web site, , or they may be requested
from the Board of Appeals:
Board of Appeals
PA Department of Revenue
P.O. Box 281021
Harrisburg, PA 17128-1021
Phone: (717) 783-3664
FAX:
(717) 787-7270

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