Consumers must submit written requests to their Internet service provider (ISP) no later than July 17, 2004 and claims will only be valid for sales tax paid on Internet access which they paid, dating back to December 1, 2000. Internet service providers must file a refund claim by September 15, 2004 and may only seek refunds for taxes on Internet access which they have refunded back to their customers. In their Claim for Refund, ISPs should include a schedule including the customers’ names, addresses, account numbers, dates of service during the refund period, amount of sales tax paid, as well as documentation of the refund including the total amount and the check number or credit memo number. (Important Notice No. 04-09, Tennessee Department of Revenue, May 19, 2004)