Refunds
| Number | Title and Description |
| GIL 07-021 | Sales Tax Refunds for Completed Transactions |
| Buyer purchased taxable property then asked retailer to rebill the purchase to a third-party. Retailer is entitled to refund of sales tax for completed transactions only if retailer would have granted full refund to buyer even in absence of buyer's request to rebill transaction to a third-party. | |
| GIL 08-015 | Reporting Excess Sales Tax Paid |
| Discussion of how to report on sales tax return excess tax collection. | |
| PLR-11-005 | Collecting and Reporting of Adjustment Payments |
| Company collects and reports sales and use taxes as set forth in the Discussion section. | |
| GIL-13-002 | Sales Tax Refunds When an Exemption Certificate Is Provided After the Sale |
| The sales tax refund procedure outlined in the ruling, including the ninety day limitation on refunds by vendor, appears to be consistent with Colorado statutes. |