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Business owners who collect and remit sales and use tax may need to file an amended return, but the process can be straightforward. To file an amended sales tax return, use Form 53-1. Out-of-state vendors should use Form 53-V for amended use tax returns, while consumers use Form 53-C. Amending your return could lead to an overpayment or underpayment of sales or use tax. For instance, if a customer provides a valid exemption certificate after you've reported the tax, they may request a refund. In such cases, to get a refund from the department, while filling out the amended return, keep the gross receipts the same, but include the sale amount excluding the tax you collected.
