Form Rv-F1403301 - Claim For Credit Or Refund Of Sales Or Use Tax Page 2
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1
2INSTRUCTIONS FOR COMPLETING
CLAIM FOR CREDIT OR REFUND OF SALES AND USE TAXES
When to File
Complete all items on the reverse side.
A completed claim for refund must be filed within three years
Remember to sign claim form.
from December 31 of the year in which the tax was paid to
the Commissioner of Revenue. A refund claim that is not
Enter the date of purchases in the space labeled
properly documented is not considered properly filed. Fail-
Taxable period (or year).
ure to submit a properly filed refund claim within three years
from December 31 of the year in which the tax was paid will
Explain the basis for the refund claim in detail and send
result in the claim being barred by the statute of limitations.
all documents necessary to substantiate it (e.g. invoices, ex-
emption certificates, credit memoranda, etc.) Photocopies
are acceptable. Failure to send any required documents will
Representative
delay processing of the credit or refund claim.
When the representative listed is not the claimant (or the
owner, partner or an officer of the business listed as the
Submit documents in a format suitable to determine the
claimant), he/she must file a properly completed Power of
correct amount of refund or credit.
Attorney authorizing him/her to act on the claimant’s behalf
and to receive information pertaining to the application for
The documentation must clearly identify the purchaser.
credit or refund.
Cash receipts, register tapes or other forms of receipts or
invoices that do not identify the purchaser cannot be accepted.
Mail this form and documentation to:
If the invoices and credit memoranda to be submitted are
voluminous, you may submit a columnar worksheet or sched-
State of Tennessee
ule. The worksheet or schedule should contain all pertinent
Department of Revenue
information concerning these documents, such as invoice
Andrew Jackson State Office Building - 4th Floor
number, date of invoice, name of purchaser or supplier, item
Nashville, Tennessee 37242
sold or purchased, amount of invoice excluding tax, amount of
tax billed, and the reason the claimant is entitled to a credit or
refund. Revenue personnel will notify you which invoices
NEED HELP?
and/or credit memoranda from the worksheet should be sub-
Taxpayer assistance is available from 8:00 a.m. to 4:30 p.m.
mitted for review.
(Central Time) Monday through Friday. For information and
forms, call Taxpayer Services at:
If the basis of a claim for credit or refund is that a cus-
tomer gave you an exemption certificate after you remitted the
1-800-342-1003 For general information, call toll free
tax with your return, you must send copies of the exemption
certificates, invoices and credit memoranda involved in the
615-253-0600
Nashville
claim. If your customer originally paid you sales or use tax
615-253-0600
To order forms
then submitted an exemption certificate requesting a credit or
615-741-0443
For information on filing refund claims
refund of the tax, you must send, with your claim, proof of
615-532-6396
Refund Fax number
repayment of the tax to the customer, such as a copy of the
Internet access:
canceled check or a credit memo.
Email Address:
TN.revenue@tn.gov
If there are different locations involved, a claim for
refund must be submitted for each location.
Refunds can only be made to parties paying the tax di-
rectly to the State of Tennessee (except for those persons
paying directly to the County Clerks and/or those refunds that
involve certain pollution control claims.)
If you are claiming a refund of $200 or more, you must
complete and attach a Report of Debts. This report is required
by Public Chapter 1113, signed into law on June 28, 2010. The
Department must receive a Report of Debts disclosing any
debts you owe the State before you can be issued a refund. If
you disclose any debts on the Report of Debts, the Depart-
ment is required to notify any state government entity identi-
fied by you on the report that your refund is available for offset.
(INTERNET 1-04)
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