A state audit in Missouri has revealed that more than $180 million in sales tax refunds are currently unclaimed by taxpayers, highlighting an opportunity for individuals and businesses to recover overpaid funds. The audit, conducted by Missouri State Auditor Scott Fitzpatrick, underscores structural inefficiencies in the state’s refund process despite a 2019 law extension that increased the claim deadline from three to ten years.
The report notes that while the department’s oversight has been rated as “good,” the volume and value of unclaimed refunds have more than doubled over the past five years. The number of overpayment claims rose from approximately 414,000 in fiscal year 2019 to around 842,000 at the end of fiscal year 2024. Monetary value increased from $113.5 million to $180.5 million within the same period.
Missouri taxpayers eligible for sales tax refunds who have not yet filed should begin by completing Form 472P, also known as “Purchaser’s Claim Under Section 144.190.4(2) for Sales or Use Tax Refund.” This form requires a detailed list of exempt purchases supported by exemption certificates or letters, along with invoices substantiating the claim. Refund requests exceeding $100,000 also require completing the ACH Refund Agreement (Form 5378) and, if applicable, a Power of Attorney (Form 2827) if the claimant is not the owner or authorized agent.
Claims for consumer use taxes paid directly to the department must include amended tax returns for each affected period, while sales or vendor use taxes need original notarized forms (Form 5433 or Form 5440) signed by an authorized official. The ten-year claim window applies starting from the due date of the original return or payment, following the legislative change effective since August 2019.
Completed applications and supporting materials should be mailed to:
Missouri Department of Revenue
Taxation Bureau
PO Box 3350
Jefferson City, MO 65105-3350
Once received, the department may request additional verifications with a 30-day response window. If a claim is denied, taxpayers have 60 days to request a formal appeal with the state’s Administrative Hearing Commission.
For more information, individuals can visit Missouri’s official tax website at https://mytax.mo.gov/.
