Use Tax Accrual Correction Form

This page provides a link to the Use Tax Accrual Correction Form, as well as guidance on when to use this form.

• As of January 2, 2026, Tax Reporting and Compliance will only process the Use Tax Accrual Form for adjustment amounts exceeding $100 for Sponsored program funds and $500 for all other fund sources.1

• Due to regulatory requirements, adjustments can only be claimed within 3 years of the original purchase.

   

By using this form, you are certifying that a Use Tax was incorrectly accrued by the Aggie Enterprise. If a supplier overcharges sales tax the refund of the overcharged tax must come from the supplier, and this form is not to be used. 

Examples of when this form should to be used:

Use tax adjustment can be processed when the individual adjustment is $100+ for Sponsored Programs and $500+ all other fund sources per transaction in the following circumstances:

•  Use tax was accrued on a transaction and sales tax was paid to the vendor.
  • Procurement Card transaction Use Tax discrepancy noted on the AggieExpense reconciliation (failure to enter the sales tax on the AggieExpense reconciliation report)
  • Tax issue caused by an incorrectly entered Requisition, Purchase Order, or Invoice
• Use tax accrued on an item not subject to tax, such as gift cards

Tax adjustments will be processed independent of amount:

• ​​​​​​​Out-of-State supplier doesn't charge sales tax while purchase item is taxable, and use tax needs to be assessed
• Partial-tax exempt situations, such as the Research & Development (R&D) partial exemption, can't be facilitated by vendor.    The University will accrue entire use tax due on transaction to ensure reduced rate.    This must be coordinated with the vendor. 

This form is not to be used to correct Sales Tax incorrectly charged by the supplier.  In those cases, you must contact the supplier for resolution.  

Proper payment of sales tax to suppliers begins with the initiator of the Purchase Order entering accurate information on the Requisition document, and Accounts Payable correctly processing the associated invoice(s). Accounts Payable Invoicing can be contacted for guidance on the best way to resolve supplier incorrect sales tax calculations by emailing [email protected].    
 

• 1Adjustment amount refers to the requesting credit on this request form. It is NOT the total amount made on the purchase.