Bottled water - primary water source unsafe

From the 2024 DOR Tax Exemption Study

Home Forms & Publications Publications By Subject Tax Topics Bottled Water - Requesting A Sales Tax Refund For Exempt Purchases Print Bottled water - requesting a sales tax refund for exempt purchases In certain circumstances, buyers who paid sales tax on bottled water may request a refund of the sales tax directly from the Department of Revenue. To receive a refund, buyers must have bought the water because they had no other source of potable water and/or the buyer had a prescription. Requesting a refund To request a refund, buyers must have at least $25 in sales tax paid for eligible bottled water. Buyers may combine multiple purchases to reach the $25 threshold. The buyer must request the refund within four years of the end of the year in which the tax was paid. Examples In February 2023, you realize you paid sales tax on cases of bottled water you purchased. You bought the water because your well is documented as unsafe for drinking. From your receipts, you found the following sales tax paid each year: 2019 - $5 2020 - $11 2021 - $12 2022 - $15 2023 - $13 In this case, you would be eligible to request the $51 in sales tax you paid in 2020-2023. The $5 tax paid in 2019 is outsid