These guidelines outline the procedures for purchasers and dealers to request refunds from Virginia Tax in instances where tax has been collected and or remitted in error on exempt transactions. 

• Retail Sales and Use Tax Refund Claim Procedures (PDF)
• Retail Sales and Use Tax Refund Claim Forms Packet (PDF)
• Refund Request Spreadsheet - Accrued (Excel)
• Refund Request Spreadsheet - Dealer Request (Excel)
• Refund Request Spreadsheet - Paid to Vendor (Excel)