Extracted from PDF file 2023-minnesota-form-st11-mpa.pdf, last modified June 2020Sales and Use Tax Multiple Period Amended Return
ST11-MPA Sales and Use Tax Multiple Period Amended Return Business name Minnesota Tax ID number Mailing address Period covered by this request City From Through State ZIP code State ZIP code Main business address in Minnesota (if different from above) City Name of person to contact about this request Title Phone Email Type of request you are filing (select all that apply): Multiple Period Amended Return Sales tax paid in error on your returns Sales tax due on your returns Use tax paid in error on your returns Use tax due on your returns Request for Sales and Use Tax Paid on Audited Periods This form is only to be used if new information is being provided. This form is not to be used in place of the appeals process. Date audit was paid Was the audit assessment paid in full? Yes No You must attach the Minnesota Department of Revenue Tax Order, Form ST310C, Explanation of Adjustments, and all audit schedules and exhibits. Worksheet Create and attach a supporting worksheet for each type of request. Sales tax, use tax and all local taxes need to be separated by local taxing district on each worksheet. See instructions. Describe your business and the reason for your request. Total Refund or Amount Due Refund requested Additional tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The application must include sufficient information to permit the commissioner to verify the tax paid. 297A.75 Subd. 3a. Sign Here A request for refund filed by a corporation must bear the original signatures and titles of the officers having the authority to sign for the corporation. I declare under the penalties of criminal liability for willfully making a false claim that this claim has been examined, and, to the best of my (our) knowledge and belief, is true and complete. Signature of taxpayer or authorized representative Title Date Phone Preparer signature Preparer Minnesota tax ID number Date Preparer Phone Send us Form ST11-MPA, your worksheet(s), and supporting documents: Mail: Minnesota Department of Revenue Mail Station 6330 600 N. Robert Street St. Paul, MN 55146-6330 Email: [email protected] (3/21) Instructions for Form ST11-MPA When should I use this form? • To amend multiple sales and use tax returns • To request a refund of Minnesota sales, use, and/or local taxes assessed on a sales and use tax audit that has been paid in full when you have documentation that was not present at the time of audit. Note: • You must be registered for sales or use tax. • Your request form is not valid until fully complete. You must include sufficient information to verify your request. How long do I have to file? Generally, you must file the request within 3 and one half years from the date the tax was due, or one year from the date of an order assessing tax, whichever is later. How do I fill out the form? 1. Enter your business Information • If your Minnesota tax ID number changed during the request period, file a separate form for each ID number. 2. Choose the type of request • Choose all that apply. • You can find instructions for each type of request on the following pages. 3. Create a worksheet • Create a worksheet listing the items you are requesting a refund for. • If you want to make more than one request on the same form, you must complete a separate worksheet for each type of request. 4. Describe your business and the reason for your request 5. Indicate the total refund or amount due • Total the amounts from all worksheets. • If your amended return results in an amount due, you may make a payment by logging into e-Services. Follow the instructions for making a payment for an amended return. Apply the payment to the last period being amended. We will bill you for additional amounts due. 6. Sign the form What happens next? We may ask for additional information, such as: • Copies of exemption certificates • Copies of vendor invoices • Backup documentation for your sales and use tax returns We will review your request, and send you a letter with our decision. If your request is approved and: • You do not owe other taxes, we will send you a refund of the tax plus any applicable interest. • You owe other government debts, we will use your refund to reduce or pay your balance due. Once your taxes are paid in full, we will send you the remaining refund amount. • You received a refund from us and a vendor refunded you for the same item, you must return the refund we gave you. Questions? Call 651-296-6181 or 1-800-657-3777. Instructions and Sample Worksheets Multiple Period Amended Return When you make an error on your sales and use tax return, you must file an amended return to correct the error. You can use this form if you paid too much or too little. Only use this form to fix multiple sales and use tax returns at the same time. If you need to adjust a single return, visit our website at www.revenue.state.mn.us. If the return you amend was filed late, penalty and interest will apply to any additional amount you owe. Do not use an amended return to make adjustments for bad debt, cash or credit refunds, or returned checks. Report these adjustments on a current return. A separate worksheet is required for each type of request checked on the ST11-MPA Sample Worksheet for Multiple Period Amended Returns The examples are for reference only. Add a column for each local tax. Invoice Date Invoice Number Vendor Name Item Purchased Specify sales or use tax Period Amended Purchase Price Total Tax Change Change in Minnesota Tax Change in Anoka County Transit Tax Reason for Request 2/1/2020 55521 Equipment. com CNC Machine replacement parts use 2/20 25,000.00 1,781.25 1,718.75 62.50 Use tax paid in error on exempt capital equipment 3/5/2020 7026 XYZ Corp EDM Machine use 3/20 57,500.00 4,096.88 3,953.13 143.75 Use tax paid in error on exempt capital equipment 4/15/2020 7050 ABC Computers Computer use 4/20 975.00 69.47 67.03 2.44 Use tax paid twice on the same item TOTAL 5,947.59 5,738.91 208.69 Utilities Refund If you are a utility service provider, you can use the Multiple Period Amended Sales and Use Tax Return to claim refunds of Minnesota and local taxes paid for customers who claim tax exemption after they pay. You must provide a separate worksheet for a utilities refund. You must return sales tax collected in error to your customer within 60 days of receiving the refund. Sample Worksheet for Utilities Refund The examples are for reference only. Add a column for each local tax. Month tax was invoiced Period amended Specify sales or use tax Change in taxable amount Total Tax Change Minnesota Tax Ramsey County Transit Tax St Paul Tax 2/2020 2/20 sales 3,636.00 286.34 249.98 18.18 18.18 3/2020 3/20 sales 6,240.00 491.40 429.00 31.20 31.20 4/2020 4/20 sales 1,004.00 74.05 69.03 5.02 REFUND 851.78 748.00 54.40 TAX DUE Note: We may request additional invoice level detail, if necessary. Request for Sales and Use Tax Paid on Audited Periods Provide documentation showing the tax assessed in Audit and a complete explanation why this tax was assessed in error. 49.38
ST11-MPA, Sales and Use Tax Multiple Period Amended Return
We last updated the Sales and Use Tax Multiple Period Amended Return in February 2024, so this is the latest version of Form ST11-MPA , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form ST11-MPA directly from TaxFormFinder. You can print other Minnesota tax forms here.
TaxFormFinder has an additional 95 Minnesota income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form ST3 | Sales Tax Certificate of Exemption |
| Form ST19 | Operator Certificate of Compliance (Sales Tax) |
| Form ST11 | Sales and Use Tax Refund Request |
| Form ST11-MPA | Sales and Use Tax Multiple Period Amended Return Amended Return |
| Form ST16 | Application for Nonprofit Exempt Status-Sales Tax |
View all 96 Minnesota Income Tax Forms
Minnesota usually releases forms for the current tax year between January and April. We last updated Minnesota Form ST11-MPA from the Department of Revenue in February 2024.
Form ST11-MPA is a Minnesota Sales Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
We have a total of three past-year versions of Form ST11-MPA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
ST11-MPA, Sales and Use Tax Multiple Period Amended Return
ST11-MPA, Sales and Use Tax Multiple Period Amended Return
ST11-MPA, Sales and Use Tax Multiple Period Amended Return
While we do our best to keep our list of Minnesota Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.
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