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.

 

TPT Overpayment

If a business has an "overpayment" on their account and desires to receive a refund for the balance, please review the following information before contacting the Department. This is different than requesting a TPT refund as stated in the above process.

  1. Ensure you filed the return that may have accompanied the payment. Remember you must click submit, not save, to file a return. If you made a payment, but did not file a return, it may seem like a balance due to you; the amount is not actually a refund.
  2. If there are other outstanding liabilities on the account for the monies, it will offset to pay those liabilities first.
  3. If all returns are submitted and no outstanding liabilities, then the system will automatically issue a refund to the last mailing address on file. If there is a Post Office Return on your account, the refund will be hold so it is not delivered to the wrong address. Always ensure your mailing address and business information is updated to avoid delays.