Article Structure
Common mistakes
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Incomplete Information: Failing to provide all required details can lead to delays or denials. Ensure that every section, including the name of the purchaser and dealer, is filled out accurately.
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Incorrect Sales Tax Number: Entering the wrong sales tax number can cause significant issues. Double-check this number against official documents to avoid mistakes.
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Missing Proof of Request: Not including proof of your refund request to the dealer is a common oversight. Attach a copy of your request to support your claim.
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Neglecting Notary Requirements: Forgetting to have the affidavit notarized can invalidate your claim. Make sure to complete this step before submission.
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Failure to Document Refunds: If the dealer refunded any sales tax, you must report the amount. Not doing so could lead to complications during the review process.
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Ignoring Deadlines: Each claim has specific deadlines. Missing these can result in your claim being rejected outright. Keep track of submission dates to ensure compliance.
Essential Points on This Form
What is the purpose of the ST-12B form in Georgia?
The ST-12B form serves as a Purchaser’s Claim for Sales Tax Refund Affidavit. It allows individuals or businesses to request a refund of sales tax that they believe was improperly charged during a purchase. This form is particularly important for ensuring that taxpayers can reclaim funds that they have overpaid or for which they are entitled to a refund due to exemptions. It is essential to retain a copy of this form for future audits, as it provides proof of the claim made.
What information do I need to provide on the ST-12B form?
When filling out the ST-12B form, you will need to provide several key pieces of information. This includes your name, sales tax number, or if you do not have one, your Federal Employer Identification Number (FEIN) or Social Security Number. You will also need to include the dealer's name and sales tax number, the street address, city, state, and zip code of the dealer, along with details about the purchase such as the date, invoice number, and gross amount of the sale. Additionally, you must specify the amount of tax paid and the item purchased. This thorough documentation helps to substantiate your claim for a refund.
What steps should I take before submitting the ST-12B form?
Before submitting the ST-12B form, it is crucial to take a few preparatory steps. First, determine whether you have already requested a sales tax refund from the dealer and note the date of that request. If you have not made such a request, be prepared to explain why. Additionally, gather supporting documents, such as a copy of your refund request to the dealer and proof of mailing or delivery. These documents will strengthen your claim and provide necessary evidence should any questions arise during the review process.
What happens after I submit the ST-12B form?
Once you submit the ST-12B form along with any required documentation, the Georgia Department of Revenue will review your claim. They will assess the information provided to determine whether you are eligible for a sales tax refund. If your claim is approved, you will receive a refund of the overpaid sales tax. However, if there are any discrepancies or if additional information is needed, the department may contact you for clarification. It's important to keep a copy of all submitted materials for your records and to follow up if you do not receive a response within a reasonable timeframe.
Check out Common Templates
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St 12B Georgia Sample
Georgia Department of Revenue Taxpayer Services Division 1800 Century Blvd. NE Atlanta, GA
PURCHASER’S CLAIM FOR SALES TAX REFUND AFFIDAVIT
PLEASE RETAIN A COPY FOR FUTURE AUDIT
Name of Purchaser
Purchaser’s Sales Tax Number (if Purchaser does not have a Sales Tax Number, provide Federal Employer Identification Number or Social Security Number)
Name of Dealer
Dealer’s Sales Tax Number (if known)
Dealer’s Street Address
City
State
Zip Code
Date of
Purchase
Invoice No.
Gross Amount
of Sale
Excluding Tax
Exempt Portion
of Sale
Tax Paid by Purchaser to Dealer
Item Purchased
1.Did you request a sales tax refund from the Dealer?
Yes
No. If yes, on what date? ____________________. If no, whynot?________
2.
3.
____________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________
a.Enclose a copy of your request; and
b.Enclose a copy of proof of mailing or proof of delivery.
Did the Dealer refund any sales tax to you? |
Yes |
No. If yes, how much? $_______________________ |
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Did the Dealer act upon your request for refund in any way? |
Yes |
No. If yes, what did the Dealer do? _________________________ |
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Under penalties of perjury, I swear or affirm that I have personal knowledge and understanding of the statements made in this sales tax claim for refund. The facts given in the claim and affidavit are true, correct and complete to the best of my knowledge and belief. I further understand that false statements could result in criminal prosecution as well as the repayment of any refunded tax, plus interest and penalties.
__________________________________________ |
_____________________________________________________ |
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Purchaser’s Signature |
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Purchaser’s Name and Title (if applicable) |
Subscribed and sworn to me, this _______ day of ____________________, __________. |
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Notary Signature: ______________________________________________________ |
[Notary seal] |
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Typed or Printed Name of Notary: _________________________________________ |
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NOTARY PUBLIC
THIS AFFIDAVIT SHALL BE ATTACHED TO FORM
Key takeaways
Filling out the ST-12B form in Georgia is a crucial step for those seeking a sales tax refund. Here are key takeaways to consider:
- Understand the Purpose: The ST-12B form serves as a claim for a sales tax refund. It is essential to use this form if you believe you have overpaid sales tax on a purchase.
- Gather Necessary Information: Before starting, collect all relevant details, including the purchaser's name, sales tax number, and dealer information.
- Request from Dealer: You must first request a refund from the dealer. Document this request, as it will be required for your claim.
- Proof of Request: Attach a copy of your request for a refund and proof of mailing or delivery. This documentation supports your claim.
- Dealer's Response: Indicate whether the dealer refunded any sales tax. If so, include the amount refunded.
- Affidavit Requirement: The form includes an affidavit section. You must affirm that the information provided is true and complete, acknowledging the penalties for false statements.
- Notarization: The completed ST-12B must be notarized. Ensure that a notary public signs and seals the affidavit before submission.
Completing the ST-12B form accurately is vital for a successful sales tax refund claim. Keep copies of all documents for your records.
Document Characteristics
| Fact Name | Fact Description |
|---|---|
| Form Purpose | The ST-12B form is used by purchasers to claim a sales tax refund in Georgia. |
| Governing Law | This form is governed by the Georgia Sales and Use Tax laws, specifically O.C.G.A. § 48-8-1 et seq. |
| Affidavit Requirement | The form requires the purchaser to sign an affidavit affirming the truthfulness of the information provided. |
| Dealer Information | Purchasers must provide the dealer's sales tax number and address, if known. |
| Refund Request | The form asks whether the purchaser has requested a sales tax refund from the dealer. |
| Documentation | Purchasers must enclose a copy of their refund request and proof of mailing or delivery. |
| Tax Amount | Purchasers are required to indicate the amount of tax paid to the dealer. |
| Notary Requirement | The affidavit must be notarized, confirming the identity of the signer. |
| Submission | The completed ST-12B form must be attached to Form ST-12 to be submitted for a sales tax refund. |
| Retention of Copy | Purchasers are advised to retain a copy of the form for future audit purposes. |