Refunds will only be issued when all outstanding tax liabilities, including audit assessments, have been paid to all member jurisdictions.
If the total tax payments remitted by a licensee as a result of tax paid on purchases exceeds the total tax due in any one period, the net credit will be carried over to cover future tax liabilities or may be refunded at the taxpayer's request, if the refund amount exceeds $9.99.
If a licensee requests a refund of a credit balance from the Department, the refund will be paid within 90 days after the refund request is received. All requests for refunds of credit balances may be submitted in writing or via TNTAP, except for refund requests associated with a plate return, which must be submitted by mail.
Credits that are not refunded will be carried over to offset tax liabilities of the licensee in future tax reporting periods until the credit is fully offset or until eight calendar quarters have passed following the end of the calendar quarter in which the credit accrued, whichever occurs first.
Taxpayers can apply for a refund online through the Tennessee Taxpayer Access Point (TNTAP) or by completing and submitting this form.