Refunds

6.1. A retailer that absorbs or assumes payment of the sales tax ordinarily due from its customer is considered the taxpayer with regard to that portion of the sales tax absorbed or assumed.

6.2. As the taxpayer of that portion of the sales tax it assumes or absorbs, a retailer may file for a refund of taxes paid.

6.3. No refund shall be paid to a retailer that absorbs or assumes any part of the sales tax unless the retailer can prove that it first paid the tax.

6.4. Records and documents relating to and supporting the request for refund of assumed or absorbed sales and use tax, penalty, or interest must show that sales and use tax was separately stated from the sale price on any record of sale, and conclusively demonstrate that the vendor paid the sales and use tax on behalf of the buyer, and that the tax was timely remitted to the State.