Authorizes a sales tax refund for certain taxpayers audited by the Department of Revenue

SB 773 would allow the Department of Revenue to refund sales tax to certain taxpayers who undergo a sales tax audit. It directly affects businesses or individuals whose sales tax returns were audited by the state. The bill authorizes the refund process but does not specify eligibility criteria, refund amounts, or administrative details. The bill is currently in the committee stage after its first reading in February 2025.