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How to submit Form FT-949, Application for Refund of Prepaid Sales Tax on Motor Fuel Sold Other Than at Retail Service Stations

 You may use Sales Tax Web File to submit Form FT-949. To get started, you must:

  • Create an Online Services account, if you do not already have one. View our demos to learn how to create your account and use Sales Tax Web File.
     
  • Log in to your account and then select Sales Tax Web File from the left hand menu under Sales tax-file and pay.

Complete a separate Form FT-949 for each calendar month

A separate form is required, whether you Web File or complete a paper application. For example, if you apply for a refund of tax remitted in April, May, and June, you must file three forms (one for each month).

Information for registered distributors

When requesting a tax refund for a previous period, you must also amend your Form FT-945/1045, Report of Sales Tax Prepayment on Motor Fuel/Diesel Motor Fuel, for that period to reflect the new credit/refund information.

You can only file an amended Form FT-945/1045 online if you filed the original return online. If not, you must file a paper amended return.  Write "amended" at the top of the form and mail it to the address on the form.

Can't Web File?

If you cannot Web File, continue to paper Form FT-949, Application for Refund of Prepaid Sales Tax on Motor Fuel Sold Other Than at Retail Service Stations.

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