The AU-11 is filed with the New York State Department of Taxation and Finance to recover overpaid or improperly charged sales or use tax. Understanding who can file and what to include will help your claim move through review without delays.
You may file the AU-11 if you are a business or individual who paid New York State sales or use tax and can show the tax was overpaid or paid on an exempt transaction. Common situations include:
Submit the completed AU-11 along with copies of all vendor invoices showing the tax charged, proof of payment, and any exemption certificates that apply. The Department of Taxation and Finance will return incomplete filings without processing them. For exempt-purchase situations, the ST-119.1 Exempt Purchase Certificate is commonly paired with the AU-11 for qualifying transactions.
Refund claims must be filed within three years of the due date of the sales tax return for the period in which the overpayment occurred. Late claims will generally be denied. Submit as soon as you identify an overpayment to protect your right to a refund.
The AU-11 cannot be used for Qualified Empire Zone Enterprise (QEZE) credit or refund requests, motor fuel refunds, or diesel motor fuel refunds. Each of those requires a separate designated form from the Department of Taxation and Finance. For New York hotel-related tax exemptions, the New York Hotel Tax Exempt Form is the appropriate document.
| Question | Answer |
|---|---|
| Form Name | AU-11 Tax Form |
| Form Length | 1 page |
| Issuing Agency | NY Dept. of Taxation and Finance |
| Purpose | Credit or refund of sales or use tax |
| Avg. time to fill out | 15 min |
| Other names | NYS AU-11, New York form AU-11, AU11 refund form |
