自2021年10月1日起 田纳西州税务局 将允许纳税人申请退税 销售税和使用税 directly from the Department under certain circumstances. This new refund method was enacted during the 2021 Tennessee legislative session as 第480章公众事务. 根据现行法律, a taxpayer who has overpaid sales tax to its dealer is unable to seek a refund directly from the Department. 而不是, the dealer must first seek a refund from the Department and then pay those funds back to the taxpayer. 然而, 在这个新程序下, a taxpayer will be permitted to seek a refund directly from the Department when the overpaid tax exceeds $2,500 per dealer and where the requirements outlined below have been satisfied.

The new procedure does not eliminate the requirement that a taxpayer first seek a refund directly from the dealer, 但要求纳税人已经交了 两个 such attempts before seeking a refund from the Department. 具体地说, it requires a taxpayer to have requested a refund in writing or electronically from the dealer on “at least 两个 separate occasions,” with the dealer having failed or declined to issue the refund each time. 本署最近公布 注意21-18 on its website providing further detail on the new refund procedures and timelines:

  • If the first request is unsuccessful, the taxpayer can make the second request upon 的较早: (i) the dealer’s issuance of a written refusal in response to the first request, 或(ii)第一次请求提交后30天.
  • The second request should also ask the dealer to complete a 经销商证明表格. 证明表格需要经销商确认, 除此之外, that the taxes were indeed collected and remitted to the state, and that the dealer has not and will seek a refund or take a credit for such taxes.
  • Once the taxpayer has the completed 认证的形式 in hand, it may then seek a refund directly from the Department by submitting a claim for refund with the completed 认证的形式 附加.
  • Note that if the dealer refuses or ignores the request to complete the 认证的形式, the taxpayer may still be able to obtain a refund directly from the Department. 在这种情况下, the taxpayer must show that it “reasonably attempted” to obtain a completed attestation from the dealer but was unable to do so. If the Commissioner of Revenue can verify the existence of all information required to be set forth in the attestation form through reasonably available information, then the Department may issue the refund at the Commissioner’s discretion.

A taxpayer seeking to use this new refund method must be mindful of all requirements and adhere to all deadlines as outlined above. 虽然没有在通知中提及, from a practical perspective if a taxpayer is facing a looming statute of limitations expiration deadline, it should proceed with making the 两个 attempts as soon as reasonably possible rather than waiting until the last minute. This is because the new law states that where the taxpayer is unsuccessful in obtaining a completed 经销商证明表格, it can satisfy the “reasonably attempted” statutory requirement by showing that it made the 两个 attempts as outlined above at least 90 days prior to the expiration of the statute of limitations. While the Commissioner still has the discretionary authority to grant a refund where the process is ongoing within this 90-day window, it is best practice to be on the safe side and have the 两个-request process completed before the 90-day threshold.

杰伊·汉考克是 州和地方税 实践领导者. 联系他的电话是615-690-1982或 松鸦.hancock@sepon-boutique-resort.com.

Content provided by 州和地方税 professional, Jay Hancock.

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