TPT Refunds

WHAT refunds do we review:

Over-reported gross receipts and/or under-reported deduction amounts on the transaction privilege tax (TPT) return(s).

For all other refund requests and TPT account inquiries, please contact Customer Care at (602) 255-3381. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.

 

WHO can request a TPT refund claim:

Only the vendor who reported and remitted the tax.

 

WHEN can the vendor request a TPT refund:

Must be filed within the four-year statute of limitations per Arizona Revised Statute (A.R.S.) § 42-1104.

 

HOW to request a TPT refund:

Due to the high volume of TPT refund claims reviewed by the Department, please follow the recommended guidelines below. If an amended return has been filed, do not submit a written request (use only one method of submitting a refund claim).

For refund claims with six reporting periods or less, or a few line items, file a new Form TPT-2 (mark as Amended Return).

Filing Form TPT-2/Amended Return(s)

  • Log-in to your TPT account on AZTaxes.gov.
  • Complete a new TPT return that includes original entries and new adjustments or corrections. An amended return overrides the original return.
  • Make sure to check the ‘Amended Return’ box.
  • Click Submit and get a Return Confirmation.


What to expect

  • Prepare supporting documents for the adjustments or corrections as these may be requested by an auditor for review.
  • Customer Care reviews and processes the amended return(s).

 

Customer Care can be reached at (602) 255-3381. Off-peak days are Thursdays or Fridays, before noon or after 2 p.m.

For refund claims with seven reporting periods or more, or many line items, submit a written claim.

Submitting a Written Claim

  • Download and fill out a POA/Disclosure Authorization Form 285, 285B, or 285C using the Tutorial. Note: A Power of Attorney is required when someone other than the taxpayer is requesting the refund claim.
  • Download the Refund Request Workbook (in Excel format) and fill-in the information by following the INSTRUCTIONS tab.
  • Email the POA/Disclosure Authorization Form, Refund Request Workbook, and invoices, exemption certificates, contracts, and other related supporting claim documents to [email protected].


What to expect

  • A preliminary review will be conducted to ensure that all documentation has been provided with your refund claim.
  • A Refund Request Number is assigned once all documentation has been received.
  • The claim is put in queue and will be assigned to a TPT auditor for review.
  • An assigned TPT auditor will contact the appointee in the POA/Disclosure Authorization Form to review supporting claim documents.
  • The Determination Letter is emailed to the appointee.

 

The Department maintains the right to request additional documentation, if necessary, to complete the review of the refund request per A.R.S. § 42-5025 and A.R.S. § 42-1105 (D) (E). Lack of corroborating documents will result in denial of the claim and may be subject to an audit.