Alabama Sales Tax Direct Petition for Refund

Sales Tax Direct Petition for Refund
#10 Comm.  Office
ST-5
8/2022

AlABAmA DEPARTmEnT of REvEnuE
SAlES AnD uSE TAx DIvISIon
ADmInISTRATIon SEcTIon

Direct Petition for Refund
NOTE: Separate Petitions are Required
For Each Type of Tax

The facts set out in this petition and the
records of this office justify a refund in the
amount shown above.

______ /______ /______
______ /______ /______

DATE RECEIVED: ____/____/______
FOR OFFICE USE ONLY

Pay $__________________

Reset

DATE APPROVED
FOR OFFICE USE ONLY

   The undersigned hereby makes application for refund of _____________________________________________________________
_____________________________________________________________________________ Dollars, ($___________________________)
for_____________________________________________________ tax paid by said undersigned to the Alabama Department of
Revenue for the period(s) ___________________________________________________________ which amount was erroneously
paid, paid in excess of the amount due, or was paid through mistake of fact or law.
___________________________________________________________________________________________________________________
Explain in detail the reasons for refund claim (attach additional pages if necessary):
Petition

_____________________

Adjustment

_____________________

Discount

_____________________

Interest

_____________________

Transfer

_____________________

Total Amt. To
Be Refunded _____________________
FOR OFFICE USE ONLY

PETITIONERʼS LEGAL NAME

ACCOUNT NUMBER

DOING BUSINESS AS (IF APPLICABLE)

PETITIONERʼS SIGNATURE *PLEASE SEE NOTE BELOW.

FEIN

TELEPHONE NUMBER

PRINT PETITIONERʼS NAME

PETITIONERʼS TITLE

MAILING ADDRESS

CITY

STATE

* NOTE: Must be signed by an Officer, Member, Owner, Partner or Legal Representative.

(Instructions on Page 2)
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ZIP CODE

AlABAmA DEPARTmEnT of REvEnuE
SAlES AnD uSE TAx DIvISIon
ADmInISTRATIon SEcTIon

Filing The Proper Petition
There are two types of petitions- Direct Petition and Petition for Refund of Taxes Paid to Seller. A Direct
Petition for Refund (form: ST-5) may be filed for tax paid directly to the Alabama Department of
Revenue. A Petition for Refund of Taxes Paid to Seller (form: ST-6) may be filed by the consumer/purchaser who paid the tax directly to the seller. listed below are the taxes administered by the Sales and
use Tax Division and the proper petition to file for each.
Type of Tax

Petition Form Required

Signatures Required

State, city, or county Sales Tax . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)* . . . . . . . . . . . . . . . . . . . Purchaser
State, city, or county Sellers use Tax . . . Petition for Refund of Taxes Paid to Seller (ST-6)* . . . . . . . . . . . . . . . . . . . Purchaser
lodgings Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
utility Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
cellular Services Tax . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
contractors Gross Receipts Tax . . . . . . . . . . . . . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . contractor

Direct Pay Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permit Holder

State, city, or county consumers use Tax . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . consumer-Purchaser

Rental or leasing Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lessor

nursing facility Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . care Provider

Pharmaceutical Provider Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .

Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provider

*A Direct Petition for Refund (form: ST-5) may be filed by the seller if the seller remitted in excess of the tax due, but
never collected the tax from the consumer/purchaser, or if the seller has previously refunded, credited, or repaid the
tax directly to the consumer/purchaser. The seller must document these facts in either case.

Required Signatures
The petition must bear the signature of the party involved. If a petitioner is an individual, the individual must sign.
If a petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, an
officer of the corporation must sign. If a petitioner is a limited liability company, a member must sign. If a petitioner
is a representative of the taxpayer, the Alabama Department of Revenue’s official Power of Attorney (PoA) form is
required.

Documentation
Your petition must be documented. The petitioner should attach invoices, receipts, check copies, accrual records,
copies of returns, and other documentation to the petition sufficient to provide an audit trail. no refunds will be
issued unless proper documentation is attached.

Mail OR Email Completed Petition To:
Alabama Department of Revenue
Sales and use Tax Division – Refund Section
P.o. Box 327710
montgomery, Al 36132-7710
Telephone: (334) 242-1490
Email: [email protected]   
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