Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:
(1) may file a claim for refund with the department; and
(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.
A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.
As added by P.L.108-2019, SEC.117.
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