f                                                     Idaho state tax Commission
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 r EFO00127tCr                                    sales tax refunD ClaIm
 m
   05-27-2009
                                                  Please read instructions on back
                                                        Please don't write in this space.                                                                       EC            RC        

   I.      General InformatIon
  1.  Federal Employer Identification Number    1a.  Social Security number                                   2.  Permit number

  3.  Legal name                                                                                          3a. Doing business as (DBA name)

  4.  Mailing address

  5.  City                                       State                                                                                     ZIP

  6.  Name of person to contact                                                                                                            Telephone number
                                                                                                                                           (    )

   II.     DetaIls of refunD ClaIm
Check the box that best describes the reason for your refund request. Attach copies of invoices or documents supporting this claim.
       A.            Bad debts               B. Bookkeeping errors          C.                                Motor vehicle                      D.        Other

                                Description of refund Claimed                                                                                                  tax Paid

         Total Refund Requested:
   III.    refunD ClaIm
I request a sales tax refund for the reasons indicated above.  If box C. or D. is checked, I have requested a refund of these taxes from 
the seller and been denied.  If the refund request is $100 or more, I have attached either a letter from the seller refusing to refund the 
tax or other proof that shows I can't get a refund from the seller.
I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand that if I falsify this 
form, I may be subject to criminal prosecution.
Authorized signature                                                                              Title                                                    Date

EFO00127p2 
05-27-2009         sales tax refund Claim Instructions

Use Form TCR to claim a refund of Idaho sales or use        time you paid the tax to the Tax Commission.  In the area 
tax.                                                        marked "Description of Refund Claimed," you should 
                                                            include the invoice number and date, customer's name, 
           I.  General InformatIon                          and amount of tax that's financed and was or will be 
                                                            written off as a bad debt on your income tax return.  Also, 
1.  Enter your federal Employer Identification Number       indicate the tax year of your income tax return on which 
(EIN) if you're a sole proprietor (with employees),         the bad debt adjustment was or will be taken.  Include 
partnership, limited liability company, S-corporation, or   copies of appropriate schedules, invoices, and supporting 
corporation.                                                documents showing the bad debt adjustment.  For more 
                                                            information on bad debts, see Idaho Sales & Use Tax 
1a.  Enter your Social Security number if you're an         Administrative Rule 63.
individual not in business or if you're a sole proprietor.  
For sole proprietors, we require your Social Security       Box B - Bookkeeping errors:  If you have an invoice 
number even if you have a federal Employer Identification   that shows the bookkeeping error, please attach a copy of 
Number (EIN).                                               it. If you don't have an invoice of the error, please attach 
                                                            copies of figures as reported and as they should have 
2.  Enter your number if you have a withholding, sales,     been reported. For more information, see Idaho Sales & 
or use tax permit number with the Idaho State Tax           Use Tax Administrative Rule 117.
Commission.
                                                            If you're a buyer who's applying for a refund for a 
3.  If you're an individual not in business or a sole       motor vehicle or the category of "other," you must 
proprietor, enter your legal name.  If you're not an        first try to get a refund from the seller.  If the refund 
individual or a sole proprietor, enter the EXACT name       request is $100 or more, you may apply to the tax 
of your business under which the federal Employer           Commission for a refund only if the seller refuses in 
Identification Number (EIN) was issued.                     writing to refund the tax, or you provide proof that 
                                                            you can't get the refund from the seller.
3a.  If your business operates under a name other than 
your personal name or legal business name, enter its        Box C - motor vehicle:  If you paid tax in error on a motor 
"doing business as" (DBA) name.                             vehicle or trailer purchase, check this box.  Explain your 
                                                            request and attach a copy of the receipt showing the tax 
4.  Enter your mailing address.                             you paid.  Enclose any proof showing the tax wasn't due 
                                                            or, if you paid tax to another state, attach proof of the tax 
5.  Enter your city, state, and zip code.                   payment. 

6.  Enter the name and telephone number of the person       Box D - other:  Attach all documents that support your 
to be contacted for more information about your refund      refund claim.
request. If this person is not you, please attach a Power 
of Attorney.                                                Enter the total amount of the refund you're requesting.  
                                                            Sign and date this form.  Remember to attach any 
        II.  DetaIls of refunD ClaIm                        required documents.

Check the box that best describes the type of refund you    If you need help with this form, call the tax 
are claiming. The Tax Commission will review all refund     Commission at 334-7660 in the Boise area or (800) 
claims.                                                     972-7660 toll free.

Box a - Bad debts:  If you wrote off bad debts for sales    mail to:      Idaho State Tax Commission 
tax, you can claim a refund or credit for them in the month               PO Box 36 
you made the bad debt adjustment on your books, or                        Boise ID 83722-0410
you can make your claim within three years from the