Form E-588, Business Claim for Refund State, County and Transit Sales and Use Taxes This form is for use by taxpayers who have overpaid tax on retail sales or overaccrued use tax on purchases. Documents Form E-588, Business Claim for Refund State, County and Transit Sales and Use Taxes Related Content Form E-588, Business Claim for Refund – Instructions Form E-536R, Schedule of County Sales and Use Taxes for Claims for Refund