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Refunds of Taxes, Licenses, and Miscellaneous Fees Policy

Agencies and Institutions may be required to report certain types of refund payments if it can be established that the vendor may have previously received a "Tax Benefit" from the original payment of taxes, licenses, or fees. That is, the vendor deducted the original payment of taxes, licenses, or fees from the income they reported on their business tax return. Generally refunds of occupational, liquor, and business licenses are reportable (regardless of the dollar amount of the refund) since such payments are eligible for deduction on a business tax return. You should report the refunded amount on a Form 1099-G and indicate the applicable tax year. Other refunds such as real estate and property taxes, general sales taxes, and motor vehicle fees are not reportable.