North Dakota – Guidance for Canadian Residents Requesting a Sales Tax Refund

SALT Report 2462 – The North Dakota State Tax Commissioner revised a brochure that discusses the requirements a Canadian resident must follow when requesting a sales tax refund. Generally, Canadian residents who make taxable purchases in North Dakota are eligible for a refund of the sales tax they paid. However, the refund is only available to Canadian residents, not businesses.

Sales tax refunds are available for most taxable items purchased in North Dakota if they will be consumed or used permanently outside North Dakota. For example, jewelry, appliances and clothing will qualify for the refund. Purchases of boats and other motorized vehicles qualify so long as the purchaser includes a copy of the export document that will verify that the item has been exported to Canada.

The brochure also discusses additional eligibility requirements, eligible purchases, internet purchases, receipts that must be submitted with a request for refund, the minimum refund amount, and how to check the status of a refund request.

To apply for the Canadian Refund of Sales tax refund, you need to submit your sales tax refund claim online using the Department’s online application.

For Further Information

North Dakota Office of State Tax Commissioner – Canadian Request for Refunds