Refunds
A retailer or purchaser that overpays, or a purchaser that paid the retail delivery fee when it was not due, may file a claim for refund for the overpayment by submitting form DR0137E by web message or mail. Additional options for submitting a claim are described below. If you are a purchaser and claiming both sales tax and retail delivery fee to be refunded on the same transaction, use from DR0137B to claim both at once.
Retailers
If the retail delivery fee is overpaid in error, instead of filing an amended return for the period, you may claim the fee amount as a credit on Line 6 - "Credits Allowed" on your most recent return for a previously filed return for a different filing period. The previously filed return must be within 3 years of the due date of the current return in order to be allowable within the statute of limitations. A claim for refund is not necessary unless the return reflects an overall credit.
Purchasers
Purchasers may submit a claim electronically through Revenue Online. In order to claim a refund, log into your account, go to "More..." and "Additional Actions" and select "Buyer's Refund Claim of RDF Overpayments" and submit the requested information, including at least one attachment of supporting documentation.
Frequently Asked Questions
No. A retailer may not refund the retail delivery fees imposed on a retail delivery when the purchased tangible personal property is returned to the retailer for a full refund of the purchase price and any applicable sales tax. A subsequent delivery to return the tangible personal property to the retailer is not subject to the retail delivery fees because no retail sale has taken place.
However, a retailer may claim a credit for previously paid retail delivery fees for any retail sale that was canceled before the item was shipped if the retailer refunded to the purchaser the full purchase price, the retail delivery fees, and any applicable sales tax.