Fillable Form 7 - Claim For Overpayment Of Sales And Use Tax (Page 3 of 3) in pdf

4. Contractors who have been issued a

Purchasing Agent Appointment, Form

17, before any materials are

annexed, may file a claim for sales or use tax paid on those materials annexed to real estate in the exempt

project. If the Form 17 was not issued prior to the annexation, the refund claim must be made by the exempt

organization, not the contractor. The exempt organization must show the actual amount of tax paid by the

contractor with certified statements from the contractor accompanying the claim for refund.

A supplier/vendor of building materials sold to a contractor may not receive a refund of tax on those materials

when a Form 17 is received after the purchase is made. Instead, the contractor or exempt entity must apply

for the refund.

Direct Deposit. To have your refund deposited directly into your checking or savings account, enter the routing

number and account number. The account and routing numbers are found on the bottom of the checks used with

the account. The Department strongly encourages all refunds to be direct deposited.

New banking rules regarding International ACH transactions (IATs) require that the Department must be notified

whenever a refund will go to a bank account outside the United States. The box in line 5 must be checked if the bank

is outside the United States. These refunds cannot be processed as direct deposits and instead will be mailed.

Processing Procedure. The Department must approve or deny a claim within 180 days of the filing of the

claim unless:

•

The claimant and the Department have agreed in writing to extend the 180-day period; or

•

The claimant requests a hearing in writing which waives the 180-day period.

After the Department has approved or denied the claim, the Department has 30 days to send the claimant notice

of the action taken on the claim.

Appeal Procedure. The denial of a claim, in its entirety, or in part, is the final determination of the Department

and may be appealed. If the Department’s final action is appealed, the claimant must file its appeal with the

District Court in Lancaster County within 30 days from the postmark date of the Department’s final action. After

the 30-day period, the determination of the Department becomes final.

Specific Instructions

Line 1. Enter the amount of overpayment of state sales or use tax.

Line 2. Enter the name of each local taxing jurisdiction and the amount of local sales or use tax overpayment. If

the space provided is not sufficient, attach a schedule listing the additional information.

Line 5. Check the appropriate box to select how you would like to receive the approved amount of your claim.

A credit to your sales or use tax account may be used to offset future sales or use tax liabilities. If you anticipate

the approved credit will be greater than your reported tax liabilities over the next 24 months, you should request

a refund. If no election is made, a refund will be issued.

Line 6. An Authorized Contact Person designated on line 6 will have the authority to receive and discuss confidential

information regarding this claim. By including an email address for the Authorized Contact Person, you are agreeing

that the Department may use it to transmit confidential information regarding this claim to this person.

Signatures. The claim submitted to the Department must have an original signature and must be signed by

the owner/taxpayer, partner, member, or corporate officer. If another person signs this claim, there must be a

attached to this form, or the Department will be unable to process this claim..

power of attorney

Any person who is paid for preparing a taxpayer’s claim must also sign the claim as preparer.

Form 7 - Claim For Overpayment Of Sales And Use Tax Page 3