I. Amended Returns

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Suggested Documentation:

1. Detailed explanation for the error or overpayment.
2. Copy of original invoices or other relevant documents verifying the transaction(s).
3. Copy of the original return(s).
4. Copy of the amended return(s).
5. Explanation of how the refund amount is computed.
6. Proof the sales tax was refunded to customer.
    A. Front and back of cancelled check refunding customer's payment.
    B. Copy of customer's payment reflecting tax paid.
    C. Signed acknowledgement from customer that credit memo was received.
7. Accounting records showing:
    A. Gross, exempt, and taxable amounts.
    B. Tax collected and tax paid.
8. Explain why the transactions are considered exempt and provide applicable items:
    A. Copy of Florida Resale Certificate.
    B. Copy of Florida Consumer's Exemption Certificate.
    C. Copy of Florida Direct Pay Authority.
    D. Copy of 501(C)(3) determination issued by the IRS.