Form ST-5 "Direct Petition for Refund" - Alabama

What Is Form ST-5?

This is a legal form that was released by the Alabama Department of Revenue - a government authority operating within Alabama. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2018;
  • The latest edition provided by the Alabama Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-5 by clicking the link below or browse more documents and templates provided by the Alabama Department of Revenue.

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Download Form ST-5 "Direct Petition for Refund" - Alabama

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ST-5
Pay $__________________
3/2018
A
D
R
lABAmA
EPARTmEnT of
EvEnuE
Reset
The facts set out in this petition and the
S
u
T
D
AlES AnD
SE
Ax
IvISIon
records of this office justify a refund in the
A
S
amount shown above.
DmInISTRATIon
EcTIon
Direct Petition for Refund
______ /______ /______
NOTE:  Separate Petitions are Required
For Each Type of Tax
______ /______ /______
DATE RECEIVED: ____/____/______
DATE APPROVED
FOR OFFICE USE ONLY
FOR OFFICE USE ONLY
The undersigned hereby makes application for refund of _____________________________________________________________
_____________________________________________________________________________ Dollars, ($___________________________)
_____________________________________________________ tax paid by said undersigned to the Alabama Department of
Revenue for the period(s) ___________________________________________________________ which amount was erroneously
paid, paid in excess of the amount due, or was paid through mistake of fact or law.
___________________________________________________________________________________________________________________
Explain in detail the reasons for refund claim (attach additional pages if necessary):
Petition
_____________________
Adjustment
_____________________
Discount
_____________________
Interest
_____________________
Transfer
_____________________
Total Amt. To
Be Refunded
_____________________
FOR OFFICE USE ONLY
PETITIONER’S LEGAL NAME
ACCOUNT NUMBER
FEIN
DOING BUSINESS AS (IF APPLICABLE)
TELEPHONE NUMBER
PETITIONER’S SIGNATURE *PLEASE SEE NOTE BELOW.
PRINT PETITIONER’S NAME
PETITIONER’S TITLE
MAILING ADDRESS
CITY
STATE
ZIP CODE
* NOTE: Must be signed by an Officer, Member, Owner, Partner or Legal Representative.
(Instructions on Page 2)
Page 1 of 2
ST-5
Pay $__________________
3/2018
A
D
R
lABAmA
EPARTmEnT of
EvEnuE
Reset
The facts set out in this petition and the
S
u
T
D
AlES AnD
SE
Ax
IvISIon
records of this office justify a refund in the
A
S
amount shown above.
DmInISTRATIon
EcTIon
Direct Petition for Refund
______ /______ /______
NOTE:  Separate Petitions are Required
For Each Type of Tax
______ /______ /______
DATE RECEIVED: ____/____/______
DATE APPROVED
FOR OFFICE USE ONLY
FOR OFFICE USE ONLY
The undersigned hereby makes application for refund of _____________________________________________________________
_____________________________________________________________________________ Dollars, ($___________________________)
_____________________________________________________ tax paid by said undersigned to the Alabama Department of
Revenue for the period(s) ___________________________________________________________ which amount was erroneously
paid, paid in excess of the amount due, or was paid through mistake of fact or law.
___________________________________________________________________________________________________________________
Explain in detail the reasons for refund claim (attach additional pages if necessary):
Petition
_____________________
Adjustment
_____________________
Discount
_____________________
Interest
_____________________
Transfer
_____________________
Total Amt. To
Be Refunded
_____________________
FOR OFFICE USE ONLY
PETITIONER’S LEGAL NAME
ACCOUNT NUMBER
FEIN
DOING BUSINESS AS (IF APPLICABLE)
TELEPHONE NUMBER
PETITIONER’S SIGNATURE *PLEASE SEE NOTE BELOW.
PRINT PETITIONER’S NAME
PETITIONER’S TITLE
MAILING ADDRESS
CITY
STATE
ZIP CODE
* NOTE: Must be signed by an Officer, Member, Owner, Partner or Legal Representative.
(Instructions on Page 2)
Page 1 of 2
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Filing The Proper Petition
There are two types of petitions- Direct Petition and Petition for Refund of Taxes Paid to Seller. A Direct
Petition for Refund (form: ST-5) may be filed for tax paid directly to the Alabama Department of
Revenue. A Petition for Refund of Taxes Paid to Seller (form: ST-6) may be filed by the consumer/pur-
chaser who paid the tax directly to the seller. listed below are the taxes administered by the Sales and
use Tax Division and the proper petition to file for each.
Type of Tax
Petition Form Required
Signatures Required
State, city, or county Sales Tax . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)* . . . . . . . . . . . . . . . . . . . Purchaser
State, city, or county Sellers use Tax . . . Petition for Refund of Taxes Paid to Seller (ST-6)* . . . . . . . . . . . . . . . . . . . Purchaser
lodgings Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
utility Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
cellular Services Tax . . . . . . . . . . . . . . . . . . . . Petition for Refund of Taxes Paid to Seller (ST-6)*. . . . . . . . . . . . . . . . . . . Purchaser
contractors Gross Receipts Tax . . . . . . . . . . . . . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . contractor
Direct Pay Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permit Holder
State, city, or county consumers use Tax . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . consumer-Purchaser
Rental or leasing Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lessor
nursing facility Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . care Provider
Pharmaceutical Provider Tax . . . . . . . . . . . . . . . . . . . . . . . . . . .
Direct (ST-5)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provider
*A Direct Petition for Refund (form: ST-5) may be filed by the seller if the seller remitted in excess of the tax due, but
never collected the tax from the consumer/purchaser, or if the seller has previously refunded, credited, or repaid the
tax directly to the consumer/purchaser. The seller must document these facts in either case.
Required Signatures
The petition must bear the signature of the party involved. If a petitioner is an individual, the individual must sign.
If a petitioner is a partnership or limited liability partnership, a partner must sign. If a petitioner is a corporation, an
officer of the corporation must sign. If a petitioner is a limited liability company, a member must sign. If a petitioner
is a representative of the taxpayer, the Alabama Department of Revenue’s official Power of Attorney (PoA) form is
required.
Documentation
Your petition must be documented. The petitioner should attach invoices, receipts, check copies, accrual records,
copies of returns, and other documentation to the petition sufficient to provide an audit trail. If invoice copies are
not attached, then a schedule of the invoices providing invoice date, invoice number, invoice amount, and a descrip-
tion of the merchandise should be attached. no refunds will be issued unless proper documentation is attached.
Mail Completed Petition To:
Alabama Department of Revenue
Sales and use Tax Division – Refund Section
P.o. Box 327710
montgomery, Al 36132-7710
Telephone: (334) 242-1490
Email: STRefundSection@revenue.alabama.gov
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