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
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 · Description of item(s) purchased · Taxable amount · Tax paid 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 · Sales/Use tax account number under which the tax was remitted · 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 · Dates of remittance to Utah State Tax Commission Note: In addition to a hard copy, it will expedite processing of your refund if you will provide the spreadsheet information electronically (diskette, e-mail file, etc.).
The above should be sent 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.