Idaho Sales Tax Refund Claim

Sales Tax Refund Claim
FORM TCR (Obsolete)
TCR

Idaho State Tax Commission

F
O
R
M EFO00127

Sales Tax Refund Claim

05-27-2009

Please read instructions on back
EC            RC        

Please don't write in this space.

	

I.	

General Information

	 1.	 Federal Employer Identification Number	

1a.	 Social Security number	

	 3.	 Legal name	

2.	 Permit number

	

                                                         3a.	

Doing business as (DBA name)

	 5.	 City	

	

State	

	

	 6.	 Name of person to contact	

	

	

	

	 4.	 Mailing address

	

II.	

ZIP

Telephone number

(    )

Details of Refund Claim

Check the box that best describes the reason for your refund request. Attach copies of invoices or documents supporting this claim.

	

A.	

	

Bad debts	

B.	

Bookkeeping errors	

C.	

D.	

Other

Description of Refund Claimed	Tax Paid

									
	

Motor vehicle	

Total Refund Requested:

III.	Refund Claim

I request a sales tax refund for the reasons indicated above.  If box C. or D. is checked, I have requested a refund of these taxes from
the seller and been denied.  If the refund request is $100 or more, I have attached either a letter from the seller refusing to refund the
tax or other proof that shows I can't get a refund from the seller.
I certify that all statements I have made on this form are true and correct to the best of my knowledge. I understand that if I falsify this
form, I may be subject to criminal prosecution.
Authorized signature	

	

	

	                                        Title	

Date

EFO00127p2
05-27-2009

Sales Tax Refund Claim Instructions

Use Form TCR to claim a refund of Idaho sales or use
tax.

I. GENERAL INFORMATION
1.  Enter your federal Employer Identification Number
(EIN) if you're a sole proprietor (with employees),
partnership, limited liability company, S-corporation, or
corporation.
1a.  Enter your Social Security number if you're an
individual not in business or if you're a sole proprietor.  
For sole proprietors, we require your Social Security
number even if you have a federal Employer Identification
Number (EIN).
2.  Enter your number if you have a withholding, sales,
or use tax permit number with the Idaho State Tax
Commission.
3.  If you're an individual not in business or a sole
proprietor, enter your legal name.  If you're not an
individual or a sole proprietor, enter the EXACT name
of your business under which the federal Employer
Identification Number (EIN) was issued.
3a.  If your business operates under a name other than
your personal name or legal business name, enter its
"doing business as" (DBA) name.
4.  Enter your mailing address.
5.  Enter your city, state, and zip code.
6.  Enter the name and telephone number of the person
to be contacted for more information about your refund
request. If this person is not you, please attach a Power
of Attorney.

II. DETAILS OF REFUND CLAIM

time you paid the tax to the Tax Commission.  In the area
marked "Description of Refund Claimed," you should
include the invoice number and date, customer's name,
and amount of tax that's financed and was or will be
written off as a bad debt on your income tax return.  Also,
indicate the tax year of your income tax return on which
the bad debt adjustment was or will be taken.  Include
copies of appropriate schedules, invoices, and supporting
documents showing the bad debt adjustment.  For more
information on bad debts, see Idaho Sales & Use Tax
Administrative Rule 63.
Box B - Bookkeeping errors:  If you have an invoice
that shows the bookkeeping error, please attach a copy of
it. If you don't have an invoice of the error, please attach
copies of figures as reported and as they should have
been reported. For more information, see Idaho Sales &
Use Tax Administrative Rule 117.
If you're a buyer who's applying for a refund for a
motor vehicle or the category of "Other," you must
first try to get a refund from the seller. If the refund
request is $100 or more, you may apply to the Tax
Commission for a refund only if the seller refuses in
writing to refund the tax, or you provide proof that
you can't get the refund from the seller.
Box C - Motor vehicle:  If you paid tax in error on a motor
vehicle or trailer purchase, check this box.  Explain your
request and attach a copy of the receipt showing the tax
you paid.  Enclose any proof showing the tax wasn't due
or, if you paid tax to another state, attach proof of the tax
payment.
Box D - Other:  Attach all documents that support your
refund claim.
Enter the total amount of the refund you're requesting.  
Sign and date this form.  Remember to attach any
required documents.

Check the box that best describes the type of refund you
are claiming. The Tax Commission will review all refund
claims.

If you need help with this form, call the Tax
Commission at 334-7660 in the Boise area or (800)
972-7660 toll free.

Box A - Bad debts: If you wrote off bad debts for sales
tax, you can claim a refund or credit for them in the month
you made the bad debt adjustment on your books, or
you can make your claim within three years from the

Mail to:		
	
	
	
	

Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410