How to File Texas Form 00-957: Documentation, Submission, and Denials

Texas Form 00-957, the Texas Claim for Refund, is the document you file with the Texas Comptroller of Public Accounts to recover state tax, penalty, or interest that was collected from you by mistake.¹ There’s no filing fee, and you can submit it online, by email, or by mail. What follows walks you through eligibility, how to complete the form, what to attach, how to send it, and what to do if the Comptroller says no.

Who Can File and for Which Taxes

Texas Tax Code Section 111.104 lets the Comptroller refund any tax, penalty, or interest that was “unlawfully or erroneously collected.”² Typical reasons people file include paying tax on a purchase that qualified for a resale or manufacturing exemption, remitting tax twice for the same period, applying the wrong rate, or an accounting error that inflated what was owed.

The form covers most state taxes the Comptroller administers, including sales and use tax, franchise tax, and hotel occupancy tax. It does not cover motor fuels taxes under Chapter 162, which have their own refund process.

Only the person or entity that directly paid the tax can file, unless an authorized representative files on their behalf.³ Your claim must be filed before the Tax Code’s limitation period expires; the statute ties this to the same period the Comptroller has to assess a deficiency, so don’t assume you have unlimited time.

What to Gather Before You Start

Pull these together before you open the form:

Your 11-digit Texas Taxpayer Number, which the Comptroller assigns to your account and is not your federal EIN.⁴
The tax type (sales and use, franchise, hotel occupancy, etc.).
The exact first and last dates of the reporting period covered by the overpayment.
Invoices showing the tax was charged and paid. For an accounting error, use your internal accounting records instead.⁵
The total refund amount, calculated to the cent.

One rule catches people off guard: for sales tax refund claims, you need a separate Form 00-957 for each vendor you paid tax to in error.⁵ Three vendors means three claims.

Filling Out the Form

Form 00-957 runs about a page. Start with the identification fields: taxpayer or claimant name, 11-digit Texas Taxpayer Number, mailing address, phone, and email. Select the tax or fee you’re claiming, and enter the first and last dates of the claim period.

The field that matters most is the written explanation. The form tells you to “state fully, and in detail, each reason or ground on which this refund claim is founded” and explicitly warns that writing “tax paid in error” is not enough.¹ This is where weak claims die. Explain what happened. Which transactions were exempt, and under what rule? Why was the rate wrong? How did the accounting error occur? Cite the specific exemption or Comptroller rule you’re relying on. If you claimed a manufacturing exemption, name the rule. If you double-paid, point to the two returns that overlap. Vague narratives invite rejection, and the same narrative will follow you into any later hearing.

Enter the total refund amount. The form also asks whether you filed an amended return online for the same period; answer honestly because the Comptroller cross-checks this. Sign and date. The signature line requires the taxpayer, claimant, or an authorized contact, and you must print your name, phone, and email below so the reviewer can reach you.¹

Supporting Documentation

The form alone won’t carry the claim. The Comptroller uses your documentation to verify every dollar and can request additional proof for individual transactions during review.⁵

If your claim involves more than 10 invoices, you must organize them in a schedule. The Comptroller publishes Form 01-911 as a sample schedule for this.⁶ For each invoice, list:

Vendor name and taxpayer number
Invoice number and date
Item description
Exemption code referencing the specific Comptroller rule (for example, Rule 3.300 for manufacturing or Rule 3.296 for agriculture)
Amount subject to tax
Refund amounts broken out by state tax, city tax, county tax, special purpose district tax, and metropolitan transit authority tax

Order invoices by date within each vendor. The schedule total has to match the amount on your Form 00-957 exactly; any mismatch slows the claim or sends it back. For accounting-error claims, substitute the accounting records that document the error.

Filing Through a Representative

If an accountant, attorney, or other representative files for you, submit a completed Form 01-137 (Limited Power of Attorney) with the refund package.⁵ That form authorizes the representative to file the claim, respond to Comptroller requests, and otherwise act for the taxpayer on specified tax types and periods.⁷ Incomplete POA forms get returned, so fill in every field.

There’s a separate rule for purchasers who didn’t hold an active sales tax permit during the claim period. They must obtain a completed and signed Form 00-985 (Texas Assignment of Right to Refund) and submit it with the claim. Form 00-985 is not required if the purchaser is only seeking a refund of local tax paid to a remote seller.⁸

How to Submit

You have three options:

Online. The Comptroller’s dedicated web form at comptroller.texas.gov/web-forms/taxrefund/ lets you fill in the fields and upload supporting documents as PDF or ZIP files, with a 2 MB upload limit.⁸
Email. Download the fillable PDF of Form 00-957, complete it, and email it with supporting documents to refund.request@cpa.texas.gov.¹
Mail. Print and send everything to Texas Comptroller of Public Accounts, Attn: Sales and Motor Vehicle Tax Refunds, 111 E. 17th Street, Austin, TX 78774-0100.⁵

Pick one method. If your supporting files exceed the 2 MB web limit, email or mail is more practical. Keep a copy of everything you send.

What Happens After You File

The Comptroller reviews your claim against your account records and the documents you provided. During review, the office may demand additional evidence. You must submit it within 60 days of the demand notice or within 180 days after the date you filed the claim, whichever is later.⁵ Missing that window can sink an otherwise valid claim, so respond promptly to anything you receive.

If the claim is approved, the state issues a refund warrant for the verified amount. Approved refunds also accrue interest, calculated from 60 days after the date of overpayment or the report due date, whichever is later, through a date near the refund warrant.⁹

If the Comptroller Denies Your Claim

A denial isn’t the end. You have 60 days from the date of the denial letter to request a refund hearing in writing.¹⁰ That deadline is firm. Miss it and you lose both the hearing right and the ability to sue over the refund later.¹¹

Your request must include a Statement of Grounds that explains, item by item, why you disagree with the denial. For each contested transaction or category, give the factual basis and cite the legal authority. Send it to the Comptroller’s Audit Processing Section by one of these:

Mail or hand delivery: Texas Comptroller of Public Accounts, Audit Processing Section, 1801 Congress Avenue, Suite 14.300, Austin, TX 78701-1320
Email: audit.processing@cpa.texas.gov
Fax: (512) 463-2274

A hearing won’t be granted if neither your original claim nor your Statement of Grounds actually states reasons that could support a refund.¹⁰ The written explanation you put on Form 00-957 at the start follows you through every stage of the process, so build the narrative carefully the first time.

1
Texas Comptroller of Public Accounts. Texas Claim for Refund
2
State of Texas. Texas Tax Code Chapter 111 – Collection Procedures
3
Texas Constitution and Statutes. Texas Code Tax Code 111.104 – Refunds
4
Texas Comptroller of Public Accounts. Identify Taxpayer Qualified Research Exemption
5
Texas Comptroller of Public Accounts. Sales Tax Refunds
6
Texas Comptroller of Public Accounts. Schedule to Support Refunds
7
Texas Comptroller of Public Accounts. Form 01-137 Limited Power of Attorney
8
Texas Comptroller of Public Accounts. Texas Claim for Refund
9
State of Texas. Texas Tax Code 111.064 – Interest on Refund or Credit
10
Texas Comptroller of Public Accounts. The Rules of Practice and Procedure
11
Cornell Law Institute. 34 Texas Code 1.10 – Requesting a Hearing