- Do not file an "amended" sales tax return for a refund of sales tax - use Form FR-331 to claim a refund.
- Make sure that the tax identification number is correct and complete.
- Businesses must use Form FR-800 to report and pay a sales and use tax liability - do not use Form FR-329.
- Do not use the sales tax forms to report and pay the gross receipts tax.
For more information, visit the FAQ page.