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Last Updated: 7/12/2016

Claim for Tax Paid on Periods Audited for Sales and Use Taxes

If you paid additional state or local Sales and Use Tax after a department audit, you can file Form ST11-AUD to request a refund of any taxes that were incorrectly assessed during the audit.

To qualify, you must meet the following requirements:

  • You can document why the audit assessment was incorrect.

  • You have paid the assessment in full before filing your refund request.

Your refund request must be filed within 3½ years of when the tax was due or within 1 year of the date on the department’s tax order (bill), whichever is later. If it’s within 60 days of the date on our tax order, you must appeal the audit rather than filing a refund request.

Required Documentation

You must include the following documentation with your request:

  • Copies of your tax order, Notice of Change in Sales and Use Tax; Form ST310C, Explanation of Adjustments; all related audit schedules, Tax Summary by Tax Line or exhibits.

  • Documentation to support your position. This could include financial or business records that prove you paid the required sales or use tax, or shows that your purchases were exempt from sales or use tax.

You may submit this documentation electronically on a CD or by email as directed on Form ST11-AUD. We may request additional documentation, such as invoices or canceled checks. Keep copies of your refund request and all supporting records for at least 3½ years.