Minnesota residents and businesses which wish to seek a sales tax refund regarding overpayment may do so by filing a form ST11-PUR. This document is found on the website of the Michigan Department of Revenue and can also be completed by an interstate motor carrier seeking a refund for payments made after their MCDP authorization was issued. Such claims can only be filed for refunds of $500 or more. Claims for refunds for less must be made directly with the vendor.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 1: In the top section, enter your name, address, main business address (if different), tax ID number, the period covered by this claim, and any other Michigan tax ID numbers used during this period.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 2: Enter the name, phone number and email address of a contact person. Indicate with a check mark whether this is your first or second claim for the calendar year. No more than two such claims may be submitted within a calendar year.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 3: The next section concerns the refund amount you are seeking from the state of Minnesota. Enter this in the box provided.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 4: If you are seeking refunds from the areas of Minneapolis, St. Paul, Rochester, Mankato, Hennepin County, or for taxes paid for transit improvement, enter the sums sought in the appropriate boxes. If seeking other refunds, specify their nature.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 5: In the next section, provide a written description of your business operations and the basis for your claim. Include statute references if they apply. Attach additional sheets to provide more detail as necessary.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 6: You must complete the schedule form on the third page. On this, provide the name of the vendor, the invoice number and date, a description of the item or items purchased, the purchase price and amount of sales tax paid, the date of tax payment and the reason code for your refund.
Minnesota Purchaser Sales Tax Refund Claim ST11-PUR Step 7: Corporate presidents or principal officers should sign and date the form where indicated. Non-corporations and individuals should sign and date the form below this section.
