INSTRUCTIONS: ARKANSAS MFG UTILITY REDUCED TAX REFUND REQUEST (Form ET-185R)

To seek a refund for overpayment of Arkansas state tax on purchases of natural gas or electricity used or consumed by manufacturers, a form ET-185R should be filed. This document can be obtained from the website maintained by the Arkansas Department of Finance and Administration.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 1: In the first box, enter the applicable fee.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 2: In box 1, enter the name of your business.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 3: In box 2, enter your complete mailing address.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 4: In box 3, enter the name of a contact person.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 5: In box 4, enter a contact telephone number.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 6: In box 5, enter your sales tax permit number.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 7: In box 6, enter the certificate number applicable to your refund request.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 8: In box 7, enter the beginning and ending dates of the total time period covered by your refund request.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 9: In box 8, enter whether natural gas or electricity was purchased.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 10: In the table below, transfer information from the relevant invoices. Enter the meter number in column A. In column B, enter the beginning and ending dates of the period covered by each bill.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 11: Enter the date the tax was paid in column C, the state tax amount in column D, and the manufacturing use percent in column E.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 12: Multiply column D by column E. Enter the resulting product in column F.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 13: Enter your multiplier in column G. Enter the refund amount in column H. Enter the total of all sums entered in column H on line 9.

Arkansas Mfg Utility Reduced Tax Refund Request ET-185R Step 14: Sign and date the bottom of the form.