To submit a claim for refund for the following tax types, please sign into your Tennessee Taxpayer Access Point (TNTAP)account and select Claim a Refund:
- sales and use tax
- consumer use tax
- liquor-by-the-drink tax
- tobacco tax
- professional privilege tax
- franchise and excise tax
- business tax
- motor carrier (IFTA, IRP, UCR, intrastate)
To submit a claim for refund of any other taxes administered by the Department, you should fully complete a Claim for Refund form and submit it to us at the address included on the form. For franchise and excise tax, inheritance tax or Hall income tax, any overpayment you list on your tax return is considered a valid claim for refund.
All refund claims must be submitted to the Department within three years of December 31 of the year in which the tax was paid. If the claim is for more than $200, you must also complete a Report of Debts form and submit it with your Claim for Refund form.
The claim should include the following:
- all reasons why you believe the refund is due
- the amount requested
- the tax period
- the date the tax was paid
- the tax type
- any other supporting information that will assist the Department in determining whether the refund should be granted
If you are requesting a sales and use tax refund, you must first refund or credit the tax back to your customer, and include documentation of this with your claim.