How to apply for sales tax

how to apply for sales tax

Registered businesses

If you are a registered business and you believe you have overpaid taxes, penalties, or interest, you may request a refund directly from the Department by:

The following information must be included with your refund request:

  • Name and UBI/tax registration number
  • Amount of the refund
  • Tax type and taxable period
  • Explanation
  • Signature

  A refund or credit cannot be made if the overpayment was originally received more than four years before the start of the current calendar year.

If you are a consumer and you believe you have paid sales tax in error, you should first seek a refund directly from the seller.  This is because the seller:

  • has records to verify that sales tax was paid.
  • knows the

    customer and the circumstances involving the original sale.

  • is aware of any disputes concerning the original sale.
  • is likely aware of reasons why a refund is, or is not, appropriate (i.e. merchandise returns).

However, the Department may grant refunds of sales tax directly to consumers when the seller:

  • is no longer in business.
  • has moved and the consumer can not locate the seller.
  • is financially unable to make the refund.
  • refuses to refund the sales tax but agrees a refund is appropriate.

Consumers requesting a refund directly from the Department must complete the following:

  The Department will not make refunds directly to consumers when the collection of sales tax is at the discretion of the seller (i.e. sales to nonresidents).

Source: dor.wa.gov

Category: Taxes

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