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(1) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that would otherwise be exempt under Section 19-12-201, except that the director has not issued a certification under Section 19-12-303, may obtain a refund of the tax if:
(a) the director subsequently issues a certification under Section 19-12-303; and
(b) the person files a claim for the refund with the State Tax Commission on or before the earlier of:
(i) three years after the date the director issues the certification under Section 19-12-303; or
(ii) six years after the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act.
(2) A person who pays a tax under Title 59, Chapter 12, Sales and Use Tax Act, on a purchase or lease that is exempt under Section 19-12-201, may obtain a refund of the tax if the person files a claim for the refund with the State Tax Commission within three years after the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act.
(3)
(a) If a person files a claim for a refund of taxes under Subsection (1) within 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i) at the interest rate prescribed in Section 59-1-402; and
(ii) beginning on the date the person pays the tax under Title 59, Chapter 12, Sales and Use Tax Act, for which the person is claiming the refund.
(b) If a person files a claim for a refund of taxes under Subsection (1) more than 180 days after the date the director issues a certification under Section 19-12-303, interest shall be added to the amount of the refund the State Tax Commission grants:
(i) at the interest rate prescribed in Section 59-1-402; and
(ii) beginning 30 days after the date the person files the claim for a refund.
(4) If a person files a claim for a refund of taxes under Subsection (2), interest shall be added to the amount of the refund the State Tax Commission grants:
(a) at the interest rate prescribed in Section 59-1-402; and
(b) beginning 30 days after the date the person files the claim for the refund.