The Department denied the Taxpayer’s claim for refund of gross receipts tax for periods in 2019. The Taxpayer had determined that it had been overreporting its tax liability in a number of reporting periods as some of its sales were exempt. The periods that were denied by the Department were for periods that were beyond the statute of limitations. A claim for refund must be made within three years from the end of the year in which the tax was originally due. This meant that for these periods which had due dates in 2019, the claim needed to be made by December 31, 2022. Since the Taxpayer submitted the claim for refund after that date, the Hearing Officer agreed with the Department and denied the protest.
