Amending a Sales Tax Return
If you make an overpayment of sales tax due or have a credit resulting from a mistake, error or canceled sale, credit for the amount of overpayment may be taken on a subsequent sales tax form (DR 0100).
If you underreport, a separate form for the same period must be filed. If you are filing an amended return, you are required to mark the Amended Return Box. The amended return must show all tax columns as corrected, not merely the difference(s). The amended return will replace the original return in its entirety. Be sure to use the correct service fee rate for the period you are amending.
If you are no longer engaged in business and you have an overpayment or made a mistake on a prior return, you should apply for a refund using the Claim for Refund (DR 0137).