Business Tax Refund - see specific headings below

SELLER


How do I apply for a refund or credit of sales or use tax?

You must complete the Seller's Claim for Sales or Use Tax Refund or Credit (Form 472S) and submit amended sales tax returns for the periods in which the sales were originally reported along with supporting documentation.

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How can I ensure my claim includes all necessary information?

Submit the listed items to ensure the Department can process your claim. All required information must be submitted to avoid a delay or denial.

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I am filing a claim that involves more than one filing period. Do I need to file a separate Form 472S claim for each period?

No. Submit one Form 472S for the entire claim. Indicate the periods for which the claim is being submitted. If your claim is for multiple periods, you are still required to submit amended returns for each period of your claim.

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Does the state pay interest on overpayments?

Usually not. Interest is included in a refund only if the overpayment is not refunded within 120 days from the latest of:
- the last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted;
- the date the return, payment or claim is filed; or
- the date the taxpayer files for a credit or refund and provides accurate and complete documentation to support the claim.

The law does not provide for interest on a credit.

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What is the oldest period for which I may request a refund or credit?

You may file a claim within three years of the due date of the original return or the date paid, whichever is later.

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What is my recourse if a claim has been denied?

A denial of a claim is the final decision of the Director of Revenue. A taxpayer may appeal any decision to the Administrative Hearing Commission. Appeals must be submitted in writing to the Administrative Hearing Commission, 301 West High Street, Harry S. Truman State Office Building, P.O. Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the decision is mailed or the date it is delivered, whichever date is earlier. If your appeal is sent by registered or certified mail, the appeal will be deemed filed on the date it is mailed. If the appeal is sent by any method other than registered mail, it will be deemed filed on the date it is received by the AHC.

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I have an overpayment from the Department of Revenue's Online Credit Inquiry system. Do I need to submit a refund or credit application, amended returns or other supporting documentation in order to receive a refund or credit?

If you have current overpayments on your account, the Online Business Tax Credit Inquiry System will list each overpayment.

This link will take you to the Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S) to request a refund or credit of the overpayments listed on the Online Business Tax Credit Inquiry System. You only have to submit one application to request refund or credit of all overpayments listed on the Online Business Tax Credit Inquiry System. Submit the application and a copy of the online page listing your overpayments to the Department:

Missouri Department of Revenue
P.O. Box 3350
Jefferson City, MO 65105

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Can I file negative taxable sales amounts to obtain a refund or credit?

No, Missouri does not recognize negative taxable sales for the purpose of a refund or credit claim. You should file amended returns for the periods in which you originally reported the taxable sales.

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PURCHASER


How do I apply for a refund of sales or use tax?

You must complete the Purchaser's Claim Under Section 144.190.4(2) for Sales or Use tax Refund (Form 472P) along with supporting documentation.

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How can I ensure my claim includes all necessary information?

Submit the listed items to ensure the Department can process your claim. All required information must be submitted to avoid a delay or denial.

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I am filing a claim that involves more than one filing period. Do I need to file a separate Form 472P claim for each period?

No. Submit one Form 472P for the entire claim. Indicate the periods for which the claim is being submitted. If your claim is for consumer’s use tax you paid directly to the Department and the claim is for multiple periods, you are still required to submit amended returns for each period of your claim.

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Does the state pay interest on overpayments?

Usually not. Interest is included in a refund only if the overpayment is not refunded within 120 days from the latest of:
- the last day prescribed for filing a tax return or refund claim, without regard to any extension of time granted;
- the date the return, payment or claim is filed; or
- the date the taxpayer files for a credit or refund and provides accurate and complete documentation to support the claim.

The law does not provide for interest on a credit.

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What is the oldest period for which I may request a refund?

You may file a claim within three years of the due date of the original return or the date paid by the seller or vendor, whichever is later.

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What is my recourse if a claim has been denied?

A denial of a claim is the final decision of the Director of Revenue. A taxpayer may appeal any decision to the Administrative Hearing Commission. Appeals must be submitted in writing to the Administrative Hearing Commission, 301 West High Street, Harry S. Truman State Office Building, P.O. Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the decision is mailed or the date it is delivered, whichever date is earlier. If your appeal is sent by registered or certified mail, the appeal will be deemed filed on the date it is mailed. If the appeal is sent by any method other than registered mail, it will be deemed filed on the date it is received by the AHC.

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If you still have questions, please check out other Business Tax FAQs.

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