In January we paid sales & use tax of $5000.00. An over payment was made on the use tax of $3000.00, in which we received a check back for. The over payment went to the expense accounts called Sales & Use Tax, which is currently running a credit on the account. Should this credit stay on the expense account until the end of the year, or should it be posted to another account?

This sounds like a homework question, which we generally do NOT answer.

This is not a text book question, could you please answer it for me-THANKS

Okay, then keep it in the Expense Account until the end of your tax year, to be used to pay future sales & use tax obligations.