General Instructions
Arkansas – Claim for Refund
ARKANSAS STATE AND LOCAL SALES/USE TAXES
This packet may be used by a buyer or a seller to request a refund of state and local
sales/use tax paid in error. Procedures and definitions used throughout this packet are in
accordance with Arkansas Rule GR-81.1.
How to request a refund in Arkansas:
1. Refund Claims Made by Vendors. Taxes are paid to the state by a vendor.
The vendor is requesting the refund from the state. The vendor is the
claimant.
Documentation needed:
1. Section 1 and 2 of this packet. (Forms available at
or
by calling 501-682-7130).
2. Copies of all invoices included as part of the refund request, arranged in
chronological order from the oldest invoice to the most recent.
3. A spreadsheet or detailed listing showing that tax was remitted to the State of
Arkansas for all invoices that are included in this refund request.
4. Documentation to show that:
a. The vendor has borne the tax (i.e., the vendor did not collect the tax from the
customer but did pay the tax to the state).
b. The vendor repaid the tax to the customer from whom the vendor collected
the tax; or
c. The customer consents to refunding the tax to the vendor.
5. Any additional documentation that will assist DFA in verifying the refund claim.
2. Refund of Taxes Paid Directly to the State by the Purchaser. Taxes are paid
directly to the state by a purchaser. The purchaser is requesting the refund
from the state. The purchaser is the claimant.
Documentation needed:
1. Sections 1 and Section 2 of this packet
2. Copies of all invoices included as part of the refund request, arranged in
chronological order from the oldest invoice to the most recent.
3. A spreadsheet or detailed listing showing that tax was remitted to the State of
Arkansas for all invoices that are included in this refund request.
4. Any additional documentation that will assist DFA in verifying the refund claim.
3. Vendor Assignment Refund Claims. Taxes are paid to a vendor by a
purchaser. The vendor is assigning the right to the refund to his customer.
The purchaser is the claimant.
Documentation needed:
1. Sections 1, 2 and 3 of this packet.
2. Copies of all invoices included as part of the refund request, arranged in
chronological order from the oldest invoice to the most recent.
3. If your claim for refund includes sales tax paid to more than one vendor, you
must attach a separate Section 2 and a separate Section 3 for each vendor.
Summarize your total refund claim in Section 1.
4. Each separate seller must Complete Section 2 of this packet (Column 12) and
Section 3.
5.
Any additional documentation that will assist DFA in verifying your request for a
refund.
Note: All requests for refund must include adequate documentation to prove
entitlement to the requested refund. Lack of adequate documentation will
result in disallowance of the refund.
Form 2004-6 2/07