Taxpayer Services Division
POLICY STATEMENT ST-2002-12-13-21

Issue Date: December 13, 2002

Effective Date: December 13, 2002

Subject: Waiver of Vendor's Rights for Refund - Additional Pages

Issue: Will the Georgia Department of Revenue, Sales and Use Tax Division, recognize additional pages attached to the Waiver of Vendor's Rights for Refund (Form ST-12A) in lieu of having to submit multiple Waiver of Vendor's Rights for Refund (Form ST-12A)?

Statutory Authority: O.C.G.A.§ 48-2-35

Statement: The Georgia Department of Revenue, Sales and Use Tax Division will recognize pages attached to a properly executed Waiver of Vendor's Rights for Refund (Form ST-12A) under the following conditions:

  1. The Form ST-12A must be properly executed with all appropriate lines and boxes completed;

  2. The Form ST-12A must indicate the total number of attached pages;/p>

  3. The attached pages must be numbered;

  4. The Vendor that executed the Form ST-12A to the purchaser must sign all attached pages; and

  5. Information included in the attached pages must coincide with the requirements on Form ST-12A.

This policy statement shall apply to any outstanding Claim for Refund.

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