If a buyer qualifies for tax exempt status, they can request a tax refund. Buyers will request these refunds directly from you, the seller, according to the buyer Help content here.
In order to process a tax refund:
If you are unable to issue a tax only refund, you can verify if the order was fulfilled by Amazon or shipped to a state where Amazon manages tax calculation, collection, remittance, and refunds.
To check the Fulfillment method and tax collection obligation:
You should see one of the following options: Amazon or Merchant.
If the fulfillment method is Amazon or the note states ‘tax is managed by Amazon’, you can refer the customer to contact Customer Support.
If the fulfillment method is Merchant and the note states ‘tax is managed by Merchant’, the responsibility remains with you to issue refunds.
For more information regarding who handles a customer tax refund on orders, see the Marketplace Tax Collection FAQ.