Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0105


(2) Claims for Refund

465.0105 Authorized Signatures. Board Hearing Procedure Regulation 5057 says a claim for refund "shall be signed by the taxpayer, his authorized representative or any person directly interested." In a sales tax transaction, the tax is imposed on, and paid by, the seller. Although the purchaser may reimburse the seller for the seller's sales tax liability (usually itemized as "sales tax"), the purchaser is not the taxpayer, nor is the purchaser an interested party within the meaning of Regulation 5057. Thus, the purchaser has no standing to file a claim for refund of sales tax paid by the seller. 3/1/94.