The taxpayer who bore the burden of paying the tax, and remitted such tax directly to the Chicago Department of Finance in error may qualify to apply for a refund. In addition, tax collectors who have collected the tax from another person, remitted such tax directly to the Chicago Department of Finance in error, and have subsequently unconditionally repaid the tax to the person(s) from which it was collected, are also eligible to apply for a refund. Until June 30, 2022, the statute of limitations for filing a refund request for most taxes is four years from the date the taxes were paid. Effective July 1, 2022, the statute of limitations for filing a refund request for said taxes is three years from the date the taxes were paid. Exceptions are the Amusement Tax and the Distribution of Gas and Electricity Taxes, for which the refund statute of limitations is one year.
All refund claims must be substantiated with the following documentation: 1. Proof of payment of the tax. 2. Copies of the original tax returns and amended tax returns for all refund periods. 3. Proof of refund to customers. 4. Any additional documentation to support the refund claim (e.g., general ledgers, lease agreements, invoices).
Taxpayers requesting a tax refund must complete a Business Tax Refund Application and include all supporting documentation.
Cigarette Tax Refund
To claim a refund for returned cigarette stamps complete the Returned Cigarette Stamp Affidavit
NOTE: In order to process your Cigarette Tax Refund claim you must attach this affidavit to the Chicago Business Tax Refund Application.