Jeff Clark, founder and CEO of 7PSolutions, runs a small GPS-supply business from a modest headquarters in Nashville, Indiana. His company, which started in 2010 by producing tiny GPS trackers for shipping containers, was nearly wiped out this spring. Federal tariffs imposed by the Trump administration in April 2025 cost the firm over $1 million. The only thing keeping it alive, Clark said, were two credit cards and a bank line of credit.

Then, in early July, a refund arrived: more than $65,000. The money came after the U.S. Supreme Court ruled the tariffs unconstitutional in February. Customs and Border Protection opened an online portal in April for importers to file claims. Clark was overjoyed. "I was ecstatic," he said. "For a small company, even $1,000 can go a long way."

Nationally, the government has paid out roughly 60% of the refunds owed. Indiana companies alone paid over $3.3 billion in tariffs, ranking 14th in the nation, according to the grassroots coalition We Pay the Tariffs. The total hit to U.S. businesses reached an estimated $166 billion.

But the refund process is far from smooth for everyone. Ameer Salama, co-owner of Fishers-based Indiana Import, which supplies products to gas stations and convenience stores across the Midwest, is still waiting. His company applied for a refund but has heard nothing about approval. In the first few months after the tariffs took effect, Salama lost up to $200,000, and losses continued through last year. A refund would be a "big time" boost, he said. "Every time you get money back, it's good for business."

Krista Ricci, vice president of taxation and fiscal policy at the Indiana Chamber of Commerce, said she has not seen a clear pattern of approvals or denials among Indiana businesses. However, major corporations with Indiana operations have reported successes. Stellantis, which runs three automotive plants in Kokomo, received a $400 million refund. GM, with facilities in Fort Wayne and Marion, expects $500 million. Amazon, which operates dozens of facilities in the state, reported a $600 million refund.

Clark, who has spent decades in the import industry, understands why the system favors giants. Only importers qualify for direct refunds. Many smaller businesses must seek reimbursement through their delivery companies — FedEx, DHL, UPS. If they failed to keep detailed records of those imports, they lack the documentation needed to file a claim. Clark's own company is an importer on some items and kept meticulous records, allowing him to submit $150,000 in claims. Yet only about 45% have been approved so far, and the rest remain in limbo. When delivery companies deny a claim, there is no explanation or path to fix it.

"Big companies aren't having a problem," Clark said. "Most large corporations have import compliance people. It's the smaller companies that really don't have anybody in-house … that will struggle the most."

Even with the refund, his business faces an uncertain future. The Trump administration imposed a new round of tariffs on more than 80 countries last month. Twenty-five states filed a lawsuit Monday against the administration over these new tariffs, but Indiana is not among them. Clark said the higher prices from all the import taxes will continue to squeeze his margins and make it hard to stay profitable. "It's infuriating, and it's scary because, for me, everything rides on this business," he said.

For now, the $65,000 refund gives 7PSolutions enough oxygen to survive through the summer. But the broader question — whether smaller firms can ever get full relief from a system built for corporate giants — remains unanswered.