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Tax Refunds

Filing an Application for Refund - Sales and Use Tax (Form DR-26S) or Application for Refund - All Other Taxes (Form DR-26) initiates the refund process for tax overpayments. This form should be completed only to request moneys paid into the State Treasury that constitute tax overpayment, payment where no tax is due or payment made in error.

Documentation Required

Whether you apply online or by mail, you must provide appropriate documentation to the Department.

  • Sales Tax (Refund Sampling)

    Sales Tax Refund Sampling

    Taxpayers may establish the amount of a refund or deficiency of sales and use taxes (SUT) by conducting a statistical sample of their records. Taxpayers may also use other sampling methods agreed upon by both the taxpayer and the Department of Revenue (DOR). Taxpayers must submit a completed and signed Refund Sampling Methodology Application (form DR-370060), to receive approval of a sampling method. The sample will be chosen from the population to be sampled using the Department's random number generator, WinSample. The Department will assign a seed number to be used by WinSample to generate the list of random sample points. The sample results will be provided to the Department as described by form DR-370061, Refund Sampling Results. Note: The filing of a Refund Application (form DR-26S) initiates the refund process.

    NEW : An alternate download site for the WinSample file has been added to try to make its download easier.

    Download WinSample from the alternate site.

    Contact the Refund Subprocess of the Department at 850-617-8585 for further information.

    NOTE :  The WinSample installation files are being distributed as a Zip archive to make it easier for downloading and for faster copying. If you do not have a "zip" file extractor installed on your computer, you may download WinZip from their site.

    The WinSample archive has a file size of 6,480 KB which corresponds to an estimated download time of 15 minutes 45 seconds on a 56K modem. Actual download time varies depending on your particular modem speed and general Internet conditions.

Apply Online for Refund of Tax Overpayment

File your refund application.

If you need a paper refund application, go to our forms page and select the appropriate form. The form you use depends on the tax type.

Time Limit for Claiming a Refund

The refund claim must be postmarked within 3 years of the date the tax was paid. Some claims have a different statute of limitations: bad debts (12 months), repossessed merchandise (12 months), and enterprise zone expenditures (6 months). See Form DR-26S for more information.

If Your Refund Claim Is Denied

If the Department denies your refund claim or if you disagree with the auditor's adjustments to your claim you may file a protest.

Get answers to frequently asked questions.