Television Internet providers

Sales Tax Refunds for Providers of Cable Television, Internet
February 7, 2015 – 10:03 am
Comcast vs. the Cord Cutters

Providers and subsidiaries requesting a refund must submit all required information to the Comptroller. Providers and subsidiaries should submit only one claim per applicable refund period that covers all Texas state sales and use tax paid on qualifying purchases during the refund period. The Comptroller can request additional documentation during the verification process and will deny refunds if all required and supporting documentation is not provided.

Electronic Claim Submission

Requests must be in comma-delimited (CSV) format. Below is an example of an approved CSV file. The file must include exactly the fields shown, in exactly the order shown. Do not include any blank lines, totals or subtotals. When all data has been entered, delete the header row, and save the file to your computer as a CSV file. Taxpayers can only have one active submission on file at a time. Subsequent submissions will replace the previous file.


Paper Claim Submission

Providers and subsidiaries can request a waiver from electronic filing if they cannot file electronically. Waiver requests must be submitted at least 30 days before the refund claim deadline and must include a detailed written explanation of the provider’s inability to file electronically. Send a request for a waiver from electronic filing to the Comptroller of Public Accounts, P. O. Box 13003, Austin, TX 78711.

Data Required to Request a Refund

Providers and subsidiaries must provide the information listed below for each item for which they are requesting a refund:

Vendor Name
Format: Text
Field length: 50
Field description/instructions: Input vendor (seller) name from the invoice.
Taxpayer Number Who Paid Tax to State
Numeric
11
  • Enter the 11-digit Texas sales and use tax number under which the tax for this transaction was reported.
  • If tax was paid to or refunded by a vendor, enter the vendor's sales and use tax number.
  • If tax was accrued and remitted on your return(s) or assessed by the Comptroller, enter your sales and use tax number.
  • All entries must be exactly 11 numeric digits.
How Paid
15
Describe how the tax was paid.
  • Enter “assessed” if the tax was assessed by the Comptroller.
  • Enter “accrued” if the tax was accrued and remitted on your sales tax return.
  • Enter “paid to vendor” if the tax was invoiced by and paid to a vendor (seller).
  • Enter “refunded” if the tax has been refunded to you.
Invoice Number
30
Enter the invoice number exactly as it appears on the invoice.
Invoice Date
Date
mm/dd/yyyy
Enter the invoice date in mm/dd/yyyy format.
Item Description
100
Provide a detailed description of the items(s) purchased and/or a manufacturer part number. Do not list Inventory codes. This field is limited to 100 characters. The Comptroller may request additional information.
Payment Date
Enter the date the tax was paid in mm/dd/yyyy format. This date must be during a valid period for this refund request.
Amount Subject to Tax
12
Enter the total dollar amount on which sales or use tax was calculated for qualifying items on this invoice.
Amount of State Tax Refund Requested
10
Enter the amount of state tax (6.25%) paid on qualifying items on this invoice.
General Instructions and Requirements
  • Valid entries are required in each field.
  • Each transaction for which you are requesting a refund must be included in a single file. You will only be allowed to upload one file. Subsequent uploads will overwrite previous uploads.
  • The purchaser on the invoice must be the same as the purchaser filing the refund claim.
  • The Total Taxable Amount on Qualifying Purchases entered on the Rebate Summary page will not be adjusted if it does not match the detailed transactions file received. The taxpayer requesting the refund must submit changes to the Total Taxable Amount on Qualifying Purchases by the refund request date.
  • The Total Sales Tax Rebate Amount Requested on the Rebate Summary page will not be adjusted if it does not match the detail transactions file received. The taxpayer requesting the refund must submit changes to the Total Sales Tax Rebate Amount Requested by the refund request date.
Uploading the File

We recommend that you upload your full detail transactions file as early as possible to avoid peak traffic, which may prevent the upload of your file.

Requests Filed after the Refund Request Date

  • Texas Taxpayer Number
  • Taxpayer Name
  • Rebate Request Year (e.g., For qualifying purchases on which tax was paid Jan. 1, 2015, through Dec. 31, 2015, the Rebate Request Year is 2015.)
  • Claim Type: Provider or Subsidiary
  • Provider Texas Taxpayer Number (if claim is being filed by Subsidiary)
  • Provider Taxpayer Name (if claim is being filed by Subsidiary)
  • Industry Type: Telecommunications, Cable or Internet
  • Total Taxable Amount of Qualifying Purchases (dollars and cents)
  • Total Sales Tax Rebate Amount Requested (dollars and cents)
  • Contact Name
  • Contact Title (e.g., Employee, Accountant, etc.)
  • Contact Company Name
  • Contact Phone Number
  • Contact Email
  • Contact Address

A CSV file containing the information described in the section must be submitted upon request. See the section for an example of an approved CSV file and additional information regarding the file.

To be considered timely, a claim for refund of Texas state sales and use tax must be filed by the refund request date. The refund request date is March 31 of the year immediately following the calendar year in which the tax was paid. If the refund request date falls on a Saturday, Sunday or legal holiday, the refund request date will be the next business day.

The Comptroller will deny late-filed claims for lack of funds if the total amount of eligible requests for the applicable refund period received by the refund request date is greater than $50 million. If the total amount of eligible requests received by the refund request date for the applicable refund period is less than or equal to $50 million, we will process late-filed requests on a first-come, first-served basis.

Source: comptroller.texas.gov
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