Missouri Seller’s Claim for Sales or Use Tax Refund or Credit

Seller’s Claim for Sales or Use Tax Refund or Credit
472S - Seller's Claim for Sales or Use Tax Refund or Credit
Form

472S

Seller’s Claim for Sales or
Use Tax Refund or Credit

			
Submit the listed items

to ensure the Department can process your claim. All required information must
be submitted to avoid a delay or denial.

Required Documents

•	 Claim Form - A fully completed and signed Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S).
•	 Amended Returns - Filers with three (3) or more registered business locations from which sales are made, must file their 		
	 amended return electronically under 12 CSR 10-104.050 which went into effect July 30, 2021. A copy of amended returns for each 		
	 period the tax was originally reported for which you are seeking a refund or credit must be submitted with your refund request.
•	 Exemption Certificate and Letters - A copy of the exemption certificates or exemption letters for the exempt sales in your claim.
•	Worksheet - A worksheet (any format) detailing how you calculated the refund or credit amount.
•	Invoices - Invoices supporting the claim. (If the claim is for more than one tax period, invoices for the entire claim may not be 		
	 required. The Department of Revenue will contact you if additional invoices are needed.)
•	 Refunds in Excess of $100,000 - If you request a refund of $100,000 or more, it will be processed through Automated Clearing House
	 (ACH). Submit an Agreement to Receive Refund by ACH Transfer (Form 5378). Visit dor.mo.gov/forms to obtain Form 5378.
•	 Additional Verification, As Requested - The Department may ask for additional records to verify a claim, such as
	 documentation of returns filed in electronic format or a listing of all items on which tax was accrued and paid for the periods
	 a refund or credit is being requested. You will be given a reasonable amount of time to comply with the request.
•	
	
	
	

Power of Attorney- If someone other than an owner, partner, or officer is the contact person for this claim, an
executed Power of Attorney (Form 2827) must be submitted. If the power of attorney should receive copies of the
correspondence relating to the claim and the final approval or denial, check the appropriate box in the Seller Information
section on the claim.

Frequently Asked Questions

1. 	 How can I ensure my claim includes all necessary information?
	
Review the list above to verify all necessary documents are included in your claim.
2.	
	
	

I am filing a claim that involves more than one filing period. Do I need to file a separate Form 472S claim for each period?
No. Submit one Form 472S for the entire claim. Indicate the periods for which the claim is being submitted. If your claim is for
multiple periods, you are still required to submit amended returns for each period of your claim.

3.	
	
	
	

Does the state pay interest on overpayments?
Usually not. Interest is included in a refund only if the overpayment is not refunded within 120 days from the latest of: the last day 	
prescribed for filing a tax return or refund claim, without regard to any extension of time granted;
- the date the return, payment or claim is filed; or

	
	

- the date the taxpayer files for a credit or refund and provides accurate and complete documentation to support the claim.
The law does not provide for interest on a credit.

4.	
	
	

What is the oldest period for which I may request a refund or credit?
Effective August 28, 2019 Senate Bill 87 was enacted to allow a refund or credit request within ten years of the due date of 		
the original return or the date paid, whichever is later.

5.	
	
	
	
	
	
	

What is my recourse if a claim has been denied?
A denial of a claim is the final decision of the Director of Revenue.  A taxpayer may appeal any decision to the Administrative
Hearing Commission (AHC). Appeals must be submitted in writing to the Administrative Hearing Commission, 301 West High 		
Street, Harry S. Truman State Office Building, P.O. Box 1557, Jefferson City, Missouri 65102 within 60 days after the date the
decision is mailed or the date it is delivered, whichever date is earlier.  If your appeal is sent by registered or certified mail, the
appeal will be deemed filed on the date it is mailed.  If the appeal is sent by any method other than registered mail, it will be 	
	
deemed filed on the date it is received by the AHC.

6.	
	
	

Can I file negative taxable sales amounts to obtain a refund or credit?
No, Missouri does not recognize negative taxable sales for the purpose of a refund or credit claim.  You should file
amended returns for the periods in which you originally reported the taxable sales.		

Form 472S (Revised 10-2023)

Print Form

Reset Form

Form

472S

Department Use Only
(MM/DD/YY)

Seller’s Claim for Sales or
Use Tax Refund or Credit

Missouri Tax I.D.

Federal Employer

Number

I.D. Number

Claim Number (Department Use Only)	

Seller Information

Please check the action to be taken:

Certified Number (Department Use Only)

r Credit      r Refund

Seller Name	

Name on refund check, if different than seller

Mailing Address	

	

	

City	

State	

Zip Code	

	
Phone Number

(__ __ __) __ __ __ - __ __ __ __
Do you want the Department of Revenue to send copies of any correspondence relating to this refund and the final refund approval or denial to
your attorney?  

 No  

  Yes   (If yes, include a copy of the Power of Attorney (Form 2827) with the refund application.)

Refund information

Reason for Refund Request- Explain the specific grounds upon which your claim for a refund or credit is based. If your refund is for an amount
that exceeds $100,000, an Agreement to Receive Refund by ACH Transfer (Form 5378) is required.

Provide Specific Statute Sales/Use Tax is Exempt Under:
Period Ending

	

	

Requested Refund or
	
Credit Amount

Period Ending

	

Requested Refund or
Credit Amount

Period Ending

	

Requested Refund or
Credit Amount

1

$

5

$

9

$

2

$

6

$

10

$

3

$

7

$

11

$

4

$

8

$

12

$

13.

Total Amount Requested * (Add Lines 1 - 12)

$

*If refund is being requested for more than 12 periods, attach a separate schedule breaking down each period as shown in above table.
Enter the total for all periods on LIne 13.

Purchaser Information

Provide if you are making a claim on behalf of the purchaser.
Name

Amount of Refund
Requested

City - State - ZIP Code

Street Address or PO Box

$
$
$
$
$
$

Signature

Under penalties of perjury, I declare that the above information and any attached supplement is true, completed, and correct.
Signature of Taxpayer or Power of Attorney		

Printed Name

	I confirm that I am the following (check
	 one)
r Taxpayer
r Power of Attorney

Date (MM/DD/YYYY)

Mail to: 	
		
	
	
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 3350	
Jefferson City, MO 65105-3350
(573) 526-9938
(573) 751-9409
(800) 735-2966	

	

___  ___ / ___  ___ / ___  ___  ___  ___
	

Form 472S (Revised 10-2023)

E-mail: [email protected]
Visit dor.mo.gov/taxation/business/tax-types/sales-use/ for additional information.

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