Free TC-62P, Instructions for Filing Refund Claims for Utah Sales Tax Paid on Pollution Control Facilities - Utah

Utah State Tax Commission 210 N 1950 W · SLC, UT 84134 · www.tax.utah.gov

Instructions for Filing Refund Claims for Sales Tax Paid on Pollution Control Facilities
Certified Pollution Control Facilities may request a refund of sales/use taxes paid by submitting the following: 1. A signed letter requesting a refund of sales and use tax paid which includes: · Requestor's name · Requestor's sales tax account number or federal identification number · Amount of refund requested · Name and telephone number of an individual who can answer questions regarding the refund claim · Name of the pollution-control project

TC-62P
Rev. 5/08

2. A copy of the signed certification letter from the Department of Environmental Quality, Division of Air Quality or Division of Water Quality. 3. A spreadsheet or other summarization which includes the following information for each transaction for which a refund is requested for sales or use tax paid to a seller on qualifying purchases: · Seller name · Seller account number (optional) · Seller location · Invoice date · Invoice number · Description of item(s) purchased · Taxable amount · Utah sales tax paid · Proof of payment, such as cancelled check or bank statement 4. A spreadsheet or other summarization which includes the following information for each transaction for which a refund is requested for sales or use tax accrued and remitted directly to the Tax Commission on qualifying purchases: · Seller name · Utah Sales and Use tax account number under which the tax was paid · County/City codes under which the tax was reported · Date of purchase · Description of item(s) purchased · Taxable amount · Sales tax rate(s) and tax amount accrued · Date(s) tax was paid to the Utah State Tax Commission Note: In addition to a hard copy, you should provide the spreadsheet information electronically (CD, e-mail file, etc.).

Send the above to:

Technical Research Unit Utah State Tax Commission 210 North 1950 West Salt Lake City UT 84134

If you have any questions, please contact the Tax Commission at (801)297-7790 or toll free 1-800-662-4335, extension 7790.