INSTRUCTIONS: IDAHO SALES TAX REFUND CLAIM (Form TCR)
Idaho businesses and private residents may both use form TCR to apply for a sales tax refund. This form TCR can be obtained from the website of the Idaho State Tax Commission.
Idaho Sales Tax Refund Claim TCR Step 1: In box 1a of Section I, write your Federal Employer Identification Number if you are a sole proprietor with employees, a partnership, LLC, S-corporation or a corporation. In box 1b, non-business residents should enter their Social Security number. Sole proprietors should also enter their Social Security number.
Idaho Sales Tax Refund Claim TCR Step 2: If you are a business with a withholding, use or sales tax permit, enter the number of this permit in box 2.
Idaho Sales Tax Refund Claim TCR Step 3: In box 3, give your legal name. If a business, give the name under which that operates in box 3a. In box 4, give your mailing address. In box 5, give your city, state and zip code. In box 6, give the name and telephone number of a contact person.
Idaho Sales Tax Refund Claim TCR Step 4: Section II requires you to detail the basis for your claim for a refund. Check box A if you are filing a claim based on bad debts. In the table provided below, give the applicable invoice number and date, the name of the customer, and the amount of tax that will be written off. Include all supporting documentation.
Idaho Sales Tax Refund Claim TCR Step 5: Check box B if your claim is based on a bookkeeping error. You must attach a copy of an invoice supporting this claim or, if that is unavailable, copies of both the figures as reported and how they should have been reported.
Idaho Sales Tax Refund Claim TCR Step 6: Check box C if your claim is based on tax erroneously paid for the purchase of a motor vehicle. Attach a copy of the receipt showing the tax paid.
Idaho Sales Tax Refund Claim TCR Step 7: Check box D if your reason is "other" and provide a detailed explanation.
Idaho Sales Tax Refund Claim TCR Step 8: In the table provided, describe all refunds claimed and the tax paid. Total the tax paid in the box at the bottom of the table. Sign and date the form and give your title.