PDF document

- 1 -

Utah State Tax Commission
TC-62PR
Application for Refund of Utah Sales and Use Tax Rev. 9/13

Print Form Clear form
A. Purchaser Information
Name/Business name Utah sales tax account number (if any)

Address

City State ZIP Code Contact person’s name

Telephone number Fax number Email address

B. Refund Claim Information
In the space below, identify the title(s), chapter(s) and section(s) in Utah Code that authorize an EXEMPTION from sales tax for the item(s), or describe how
the item(s) qualifies for an EXCLUSION based on Utah law (attach additional sheets if needed):

1. Refund request amount. . . . . . . . . . . . . . $ __________
2. Total number of invoices/purchases . . . __________
3. Time covered by this request . . . . . . . . . _____________ _____________
From To
4. Sign here if your total invoices/purchases on line 2 are 500 or more AND you elect a sampling review method:_____________________Sign here after printing to elect this method.

C. Seller’s Information
If there is more than one seller, attach additional sheets with the information in this section for each seller.
Business name

Address City State ZIP Code

D. Representative’s Information (if any)
Business name Contact name Relationship to purchaser

Address Email address Power of Attorney attached dated:

City State ZIP Code Telephone number

E. Certification and Signature(s)
Under penalties of perjury, I, the purchaser, declare the refund of Utah sales and use tax I am requesting has NOT been refunded or credited to me, either
by the seller to whom the sales tax was originally paid, or by the Tax Commission. I also declare I will not request a refund or credit from the seller. I will
immediately send payment for refund, plus any interest, to the Utah State Tax Commission if I receive a duplicate refund or interest. I have included all the
required information and documents (in the required formats) as explained in the instructions.
_______________________________ __________________ ________________
Purchaser’s authorized signature Title Date
_______________________________ __________________
Authorized signature name printed Telephone number
_______________________________ __________________ ________________
Representative's signature Title Date

IMPORTANT: To protect your privacy, use the "Clear form" button when you are finished. Clear form

- 2 -

TC-62PR_i
Instructions for form TC-62PR
A purchaser may request a refund from the Utah State Tax Commission for Incomplete 100% Review Application
sales and use tax paid on purchases exempt or excluded from sales and If your application using the 100% Review Method is incomplete or does
use tax. not include ALL the required documentation, we will send you a notice
The purchaser must sign this application, form TC-62PR. giving you 30 days to provide the missing documentation.
We will dismiss refund requests for which we do not receive the required
To Qualify documentation and information by the due date of the 30-day notice.
• You have not and will not request a sales tax refund or credit directly from
the seller, -OR- you requested a sales tax refund or credit from the seller Sampling Review Method
and the seller would not allow or would not process your request. If your request involves 500 OR MORE invoices/purchases and you ELECT
• The period(s) covered in the refund request must be within the statute of the sampling review method:
limitations for a refund as of the date you file the application. 1. Complete form TC-62PR and elect the sampling review method by
• Your application must include ALL information and required documenta- signing line 4 in Section B.
tion (see below) in the required format. 2. Complete an electronic version of the Sales and Use Tax Refund
Worksheet
Required Documentation (see B. More Than 12, Less Than 500 Purchases, above).
• Copies of invoices or receipts that show items purchased and sales tax 3. We will choose a sampling of invoices/purchases for review based on
charged. your worksheet.
• Proof of payment, such as copies of cancelled checks, bank statements, 4. We will notify you of the invoices/purchases selected for review and give
credit card receipts, or a letter from the seller listing all the paid invoices. you 30 days to provide the required documentation (see above) for the
• Copies of invoices and documentation of use tax paid with sales and use selected items. You must provide the required documents electronically
tax return. on a CD or USB flash drive.
• Documentation that clearly and thoroughly verifies the items or transac- 5. We will evaluate, calculate and project your refund based solely on the
tions qualify for exemption or exclusion from Utah sales and use tax. information and documentation we receive by the due date.
(For example, if claiming a refund of sales and use tax on 6. We will consider missing or incomplete documentation for any requested
manufacturing/mining equipment, repair or replacement parts, provide a invoice/purchase to be an error. We will include these errors in the overall
signed statement that the items have an economic life of three or more sampling error rate and adjust the total refund based on the overall
years. See our website for more examples.) sampling error rate.
• A power of attorney, if you are submitting the request on behalf of the 7. If you do not agree to the selected sample, you must provide all
purchaser. documentation for the 100% review method.
• Sales and Use Tax Refund Worksheet
Each TC-62PR must include a Sales and Use Tax Refund Worksheet. Requests Allowed, Denied or Dismissed
This worksheet is an Excel template available on our website. The • We will notify you in writing the result of your refund request.
worksheet must include the following NINE items for EACH • If we approve your request, we will send your refund within 6 to 8 weeks
invoice/purchase: of our decision.
1. Seller’s name • If any portion of your claim is denied, you may file an appeal with the
2. Invoice date Appeals Unit within 30 days of the written notice.
3. Invoice number • If you do not appeal within 30 days, the decision will become final and the
4. Taxable purchase amount items included in the refund request CANNOT be included in future
refund requests.
5. Sales and use tax rate applied to purchase amount
• If any portion of your refund request is dismissed or reduced because
6. Sales and use tax paid you have not provided the required documentation by the due date, you
7. Sales and use tax overpaid may file an appeal with the Appeals Unit. However, the only matter that
8. Detailed description of purchased item(s) will be reviewed by the Commission is whether or not the required
9. The title(s), chapter(s) and section(s) in Utah Code that allow the documentation was received by the due date.
exemption or exclusion of sales and use tax for the item(s), and an NOTE: We may take any tax refund, including interest, and apply it to any
explanation of how the item(s) qualifies for an exemption or exclusion outstanding tax the purchaser may owe. The balance of the refund,
based on Utah law. if any, will be refunded within 6 to 8 weeks of our decision.
If you receive any refund or credit from the seller for items where the Tax
100% Review Method Commission has already sent you a sales and use tax refund, you must
A. 12 Purchases or Less immediately send the Tax Commission payment for the tax refund plus any
If you have 12 invoices/purchases or LESS: interest.
1. Complete form TC-62PR. Questions
2. Attach ALL of the required documentation (see above) for each If you have questions, email taxmaster@utah.gov, call 801-297-7705, fax
invoice/purchase, including the Sales and Use Tax Refund Worksheet. to 801-297-6357, or write to the address below.
B. More Than 12, Less Than 500 Purchases
If you have MORE THAN 12 and LESS THAN 500 invoices/purchases, Submitting the Application
you must provide your worksheet electronically, on a compact disk (CD)  Mail this application, the worksheet and ALL required documen-
or USB flash drive. Your worksheet must have the same layout and tation to:
information as the Sales and Use Tax Refund Worksheet. AUDITING DIVISION
1. Complete form TC-62PR. UTAH STATE TAX COMMISSION
210 N 1950 W
2. Complete your electronic version of the Sales and UseTax Refund SALT LAKE CITY, UT 84134
Worksheet. ____________________
3. Scan and save to a CD or USB flash drive ALL of the required If you need an accommodation under the Americans with
documentation (see above) for each invoice/purchase. Disabilities Act, call 801-297-3811 or TDD 801-297-2020.
Please allow three working days for a response.
C. 500 or More Purchases
If you have 500 OR MORE invoices/purchases and you do not elect the
sampling review method (see below), follow the instructions for More
Than 12, Less Than 500 Purchases (above).

PDF file checksum: 59532729

(Plugin #1/9.12/13.0)