Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
222.0000 EXEMPTION CERTIFICATES—Regulation 1667
222.0725 Retroactive Effect. A customer has requested a refund of sales tax from the taxpayer on purchases it made during the previous three year period. The taxpayer inquired whether the purchaser can file an exemption certificate retroactively for these purchases.
Exemption certificates may not be filed retroactively. That is, only an exemption certificate that the retailer takes timely and in good faith will serve to protect the retailer from tax liability. However, if the retailer files a timely claim for refund and establishes that the amounts were, in fact, overpaid to the state, the amounts would be refunded to the retailer provided the retailer refunded such amounts to its customer. 6/11/96.