Okla. Admin. Code § 710:65-13-575

Current through Vol. 42, No. 4, November 1, 2024

Section 710:65-13-575 - [Effective until 9/14/2025] Claims for refund of state sales tax paid on food and food ingredient purchases

Claims for refund of the state portion of sales tax on food and food ingredients shall be submitted using Form 13-9- G. The following information and documentation must be included in order for the claim to be considered.

(1) The name, address, telephone number of the person claiming a refund;

(2) The name, address, telephone number of the vendor;

(3) A written, detailed explanation of why the credit/refund is due;

(4) A copy of the invoice or receipt that clearly identifies the items as qualifying for the state sales tax rate of 0% and shows the incorrect rate was charged on those specific items to qualify for a refund; and

(5) Proof of payment, such as copies of cancelled checks, bank statements or credit card receipts. If payment was made in cash, that shall be corroborated by the receipt. If the description on the invoice or receipt does not contain enough information to make a determination, the claim for refund shall be denied.

Okla. Admin. Code § 710:65-13-575

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 7/15/2024, exp. 9/14/2025 (Emergency)