- Michigan Department of Treasury has issued guidance on sales and use tax refund procedures
- Sellers can request refunds if they paid sales tax but did not owe it
- Sellers must demonstrate that they did not collect tax from the purchaser or refunded the purchaser
- Refund claim must include specific information such as taxpayer identifying information, tax type, account number, and transaction details
- Refund claim must be filed within four years of the original tax return filing
- Sellers are not obligated to seek refunds on behalf of purchasers
- Purchasers can seek refunds directly from the Department if they paid tax directly or did not present an exemption claim to the seller
- Form 5633 can be used by purchasers for refund claims related to failure to assert an exemption at the time of purchase
- Form 5633 does not apply to refund claims related to taxable property returns or retroactive changes in law.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
