Michigan Announces New Form for Customer Refund Requests

Effective January 1, 2019, customers must use new Form 5633, Purchaser Refund Request for Sales and Use Tax Exemptions, to request sales tax refunds from the Michigan Department of Treasury in circumstances when the customer failed to present a claim of exemption or notify the seller of an available exemption at the time of purchase. The customer must provide the following information on Form 5633:

• identifying information of the purchaser and seller;
• the purchase for which a refund of tax is claimed; and
• a statement signed by the seller indicating that the seller paid tax on the original transaction and will not seek a refund of that tax

A record of purchase, such as a receipt, invoice, or purchase order, and a proper exemption claim must be included with the form for the claim to be considered complete. Purchasers can find the form on the Michigan Department of Treasury’s website starting January 1, 2019. (Treasury Update, Michigan Department of Treasury, November 29, 2018)