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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 465.0000 Remedies of Taxpayers > Annotation 465.0115

Sales and Use Tax Annotations


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R

465.0000 Remedies of Taxpayers

Annotation 465.0115

(b) Refund

(2) Claims for Refund

465.0115 Consumer Claiming Refund. A consumer who has paid sales tax reimbursement to a vendor cannot claim a refund. The refund claim can only be filed by the retailer. 4/7/95.