(A) These customer refund procedures are provided to apply when a state allows a purchaser
to seek a return of over-collected sales or use taxes from the seller.
(B) Nothing in this section shall either require a state to provide, or prevent a
state from providing, a procedure by which a purchaser may seek a refund directly
from the state arising out of sales or use taxes collected in error by a seller from
the purchaser. Nothing in this section shall operate to extend any person's time to seek a refund
of sales or use taxes collected or remitted in error.
(C) These customer refund procedures provide the first course of remedy available
to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does
not accrue until a purchaser has provided written notice to a seller and the seller
has had sixty days to respond. Such notice to the seller must contain the information necessary to determine the
validity of the request.
(D) In connection with a purchaser's request from a seller of over-collected sales
or use taxes, a seller shall be presumed to have a reasonable business practice, if
in the collection of such sales or use taxes, the seller: (i) uses either a provider
or a system, including a proprietary system, that is certified by the state; and
(ii) has remitted to the state all taxes collected less any deductions, credits, or
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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