How to apply for sales tax
If you are a registered business and you believe you have overpaid taxes, penalties, or interest, you may request a refund directly from the Department by:
The following information must be included with your refund request:
- Name and UBI/tax registration number
- Amount of the refund
- Tax type and taxable period
A refund or credit cannot be made if the overpayment was originally received more than four years before the start of the current calendar year.
If you are a consumer and you believe you have paid sales tax in error, you should first seek a refund directly from the seller. This is because the seller:
- has records to verify that sales tax was paid.
- knows the
customer and the circumstances involving the original sale.
- is aware of any disputes concerning the original sale.
- is likely aware of reasons why a refund is, or is not, appropriate (i.e. merchandise returns).
However, the Department may grant refunds of sales tax directly to consumers when the seller:
- is no longer in business.
- has moved and the consumer can not locate the seller.
- is financially unable to make the refund.
- refuses to refund the sales tax but agrees a refund is appropriate.
Consumers requesting a refund directly from the Department must complete the following:
Source: dor.wa.gov The Department will not make refunds directly to consumers when the collection of sales tax is at the discretion of the seller (i.e. sales to nonresidents).
The Department will not make refunds directly to consumers when the collection of sales tax is at the discretion of the seller (i.e. sales to nonresidents).