Form E-588E, Claim for Refund of Combined General Rate of Tax (Utility, Liquor, Gas, and Other)

This form is for use by taxpayers to obtain an overpayment of the combined general rate of sales and/or use tax on the gross receipts derived from:

  • providing telecommunications service and ancillary service.
  • providing video programming to a subscriber in this State.
  • the sale of spirituous liquor other than mixed beverages.
  • the sale of electricity and piped natural gas.
  • the sale of aviation gasoline and jet fuel (for periods beginning on or after January 1, 2016).