Missouri DOR Issues Checklist for Purchaser’s Claim for Sales and Use Tax Refund

The Missouri Department of Revenue Jan. 1 issued a checklist for a purchaser’s claim for sales and use tax refund purposes. The purchaser’s claim must include: 1) Form 472P, Purchaser’s Claim Under Section 144.190.4 for Sales or Use Tax Refund and must include the seller’s information; 2) Form 149, Sales and Use Tax Exemption Certificate; 3) a detailed worksheet listing the filing periods, seller’s name, invoice number, and description of items used in production or manufacturing process; 4) copies of invoices supporting the claim; and 5) Form 2827, Power of Attorney, a legible copy with printed name and a signature ...