Page 16 - Texas Sales & Franchise Tax Handook

Sales Tax Refunds

If you do not hold a Texas sales and use tax permit and you

are the purchaser, you must first ask the seller for a refund

of any tax paid in error.

The seller can either grant the refund or give you Form 00-

985, Assignment of Right to Refund (PDF), which allows you

to file a refund claim directly with the Comptroller.

You also need to ensure the refund you are requesting is

within the statute of limitations.

Note: If the Comptroller is currently auditing you for the tax

type that was overpaid, ask the auditor about including any

refund in the audit. This may decrease the penalty and
interest assessed in the audit and increase your refund.