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Sales tax paid twice on delivery orders

How long do you have to claim a sales tax refund?

Updated · Checked against primary sources

The short answer

Usually 3 or 4 years, but each state counts differently. California allows the later of 3 years from the return's due date or 6 months from the overpayment; Texas generally 4 years from the due date; Florida 3 years from payment; New York the later of 3 years from when the tax was payable or 2 years from payment; Washington 4 years before the start of the calendar year you apply.

Key takeaways

Refund deadlines and forms by state

Verified against each state's statute or revenue department. Confirm current forms before filing.

StateRefund windowForm or process
CaliforniaLater of 3 years from return due date or 6 months from overpaymentCDTFA online claim or CDTFA-101
TexasGenerally 4 years from date dueForm 00-957 or web form
Florida3 years from paymentDR-26S
New YorkLater of 3 years from payable or 2 years from paidAU-11
Illinois3 years before the Jan 1 or Jul 1 on or after filingST-1-X
Pennsylvania3 years from paymentPetition via Board of Appeals
Ohio4 years from paymentST AR
Georgia3 years from paymentST-12
North CarolinaLater of 3 years after due date or 2 years after paymentE-588
Washington4 years before the start of the calendar year of the applicationMy DOR
Indiana3 years after the later of due date or paymentGA-110L or INTIME

Frequently asked questions

Do I amend the return or file a claim?
It depends on the state. Illinois treats an amended return (ST-1-X) as the claim; California and Florida use a claim form; some states accept either. Follow the state's refund page.

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Go deeper

Terms on this page

Marketplace facilitator
A platform, such as DoorDash or Uber Eats, that a state makes responsible for collecting and remitting sales tax on sales it facilitates. Where it applies to restaurant orders, the restaurant should not remit the same tax again.

Sources

  1. CDTFA Publication 117: Filing a claim for refund
  2. Texas Comptroller: Sales tax refunds
  3. Florida DOR: Refunds
  4. NY DTF: Form AU-11 instructions
  5. 35 ILCS 120/6 (Illinois refund limitation)
  6. RCW 82.32.060 (Washington refunds)

Cite this page

Pavado, “How long do you have to claim a sales tax refund?”, https://www.pavadotech.com/restaurants/questions/how-long-do-you-have-to-claim-a-sales-tax-refund, updated 2026-09-23.