A New York based provider of business communications services was denied its request for a refund of sales tax paid on uncollectible charges and bad debts. The taxpayer did not provide sufficient evidence, such as original bills, invoices, or contracts to supports its claim. Additionally, the taxpayer’s request failed to recognize that some of the customer accounts may not have been subject to tax and that sales tax was not remitted by the taxpayer on those accounts. In regards to accounts claimed as uncollectible, the taxpayer provided no evidence or explanation of the amounts representing nontaxable charges. The request for refund was denied as the taxpayer’s claim was essentially an estimate of the refund amount to which it might be entitled. Without the proper documentation, the refund claim was deemed insufficient. (Broadview Networks, Inc., New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 822673, August 11, 2011)