Retail Delivery Fee 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. Refunds based on the small business exemption are not allowed for any fee amount reported and paid for any January through June 2023 periods. 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 form 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.