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Directory Results for Pub. KS-1220 Sales and Use Tax Refund Rev. 6-18. used to apply for a sales and use tax refund to Pub. KS-1221PEC Kansas Sales and Use Tax Refund Rev. 2-22. Any individual or business that paid sales or use tax directly to the Kansas Department of Revenue (KDOR) that was not owed and was paid in error, may apply to the Department for a refund.