Refund process

(a)(1)(A) Manufacturers who pay tax at the full state rate on natural gas or electricity used directly in manufacturing may request a refund of the overpayment directly from the Sales and Use Tax Section (Form ET185F).

(B) The refund cannot be obtained from the seller.

(2) The following documentation must be included with the request for refund:

(A) The name and address of the manufacturer, and permit number if manufacturer has a permit;

(B) The time period for which the refund is claimed, including the date or dates the tax was paid to the seller;

(C) The type of utility purchased, natural gas or electricity;

(D) Schedules or worksheets used to calculate the amount of the refund; and

(E) Any other information relative to the payment as may be required by the Sales and Use Tax Section.

(b) The Sales and Use Tax Section shall:

(1) Determine the amount of the refund, if any; and

(2) Issue the refund to the manufacturer.

(c) Any manufacturer whose claim for refund is denied, in whole or in part, shall be entitled to the remedies available under the Arkansas Tax Procedure Act, Arkansas Code § 26-18-101 et seq., to contest the denial of the refund.