New York Form AU-11, Application for Credit or Refund of Sales or Use Tax is a form used by businesses based in New York to claim a refund of sales or use tax paid to the state. This form is used by businesses to claim a refund of sales tax for which they are not liable. This includes sales tax paid on purchases made for resale, tax paid in error, and tax paid on items which are exempt from the tax. There are two types of New York Form AU-11: Short Form AU-11 and Long Form AU-11. The Short Form AU-11 is used to claim a refund of up to $1,000 in sales or use tax paid to the state. The Long Form AU-11 is used to claim a refund of more than $1,000 in sales or use tax paid to the state. Both forms must be completed and submitted to the New York State Department of Taxation and Finance in order to receive a refund of sales or use tax.