Coin-Operated Amusement Machines Tax Refunds

To request a refund of taxes paid in error, send the following items to the Comptroller's office:

  • signed letter stating fully and in detail the reason for the refund claim;
  • the amount of refund requested;
  • taxpayer name and number; and
  • Form 01-137, Limited Power of Attorney (PDF), or other written authorization, if being represented by an authorized agent.

Requests must meet the refund requirements for licenses, registration certificates and occupation tax permits found in Rule 3.611.

Send tax refund requests to:

  • Texas Comptroller of Public Accounts
  • 111 E. 17th Street
  • Austin, TX 78774-0100

For more information about the Coin-Operated Amusement Machines Tax, call toll-free 1-800-531-5441, ext. 3-3731.