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Quick Start for:

Sales Tax Refunds
Introduction


Before a person can file for a refund of sales tax paid or collected in error, the following facts must be determined:

  • whether the person seeking the refund was the seller of the taxable item (Permitted Seller) or
  • whether the person seeking the refund was the purchaser of the taxable item AND holds a sales and use tax permit (Permitted Purchaser) or
  • whether the person seeking the refund was the purchaser of the taxable item but is NOT permitted
    (Non-permitted Purchaser)

A person holding a Texas sales and use tax permit can be both a permitted seller and a permitted purchaser. Select the appropriate choice (permitted purchaser or permitted seller), depending on what type of refund you are claiming.

Refund Claims Processing Procedures

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