Refund Procedures

The following procedure shall be used by a taxpayer or dealer submitting a claim for refund:

1. Obtain and complete a Claim for Refund or Credit form online at www.tpcg.org . Claims must be signed by the individual owner, or if an LLC, limited partnership, or corporation, by the managing member, managing partner, officer or director. If the claim is filed by a third-party, then a properly executed notarized power of attorney authorizing the third-party to act on behalf of the taxpayer must accompany the claim. An unsigned, or improperly signed claim will be returned to the sender.
2. Prepare and provide an amended return for each period affected and include supporting documentation such as copies of invoices, exemption certificates, accrual sheets and/or other related information that will assist and support a determination that a refund is due. Failure to provide supporting information at the time of the filing of the refund claim will result in a denial of the claim.
3. Should the request involve amendments to six or more periods, an electronic copy of a schedule prepared in an Excel spreadsheet format reflecting necessary adjustments may be submitted in place of amended returns. The schedule(s) should include the following information by tax period.
   • Gross sales as they appeared on original return
   • Total deductions from original return
   • Amended gross sales
   • Amended deductions
   • Tax paid as reported on original return
   • Adjusted tax due for each period
   No refund claim and supporting documentation may be submitted via e-mail or by fax. In the event that an amended return seeking a refund is filed electronically pursuant to the TPCG's sales tax online filing software (parish e-file) electronic filing service, all supporting documentation in accordance with the above provisions must be received by the Collector within five (5) business days of the filing of the amended return requesting refund on sales tax online filing software (e-gov or parish e-file).