Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0066

(b) REFUND.

(1) Generally

465.0066 Refund of Tax Paid to a Section 6015 Retailer. If an agent of a section 6015 retailer, after prepayment of tax to the retailer, uses the property instead of selling it, a refund is due on the difference between the retail sales price on which tax was computed and the cost of the property to the agent. Also, if the property is destroyed, a refund would be allowed for the total amount paid by the agent to the section 6015 retailer. 8/9/71.