Are purchases made by Canadian residents exempt from North Dakota sales tax?
Purchases made by Canadian residents are not exempt from North Dakota sales tax. Canadian residents shopping in North Dakota must pay the tax at the time of purchase. Canadian residents may obtain a refund of the sales tax paid on qualifying purchases. Goods consumed in North Dakota, including motel rooms, restaurant meals, etc. are not eligible for refund. Qualifying purchases include goods purchased to be removed from North Dakota for use exclusively outside the state, taxable purchases are $25.00 or more per receipt and the refund request is $15.00 or more. To obtain a refund on qualifying purchases, the Canadian resident must complete the Canadian Residents Request for Sales Tax Refund form and mail it to the Tax Commissioner along with the original sales receipts.
Canadian residents shopping in North Dakota must pay the tax at the time of purchase. Canadian residents may apply for a refund of the sales tax paid on qualifying purchases. Qualifying purchases are goods that are consumed or used permanently outside of North Dakota, such as appliances, jewelry, clothing, etc. Purchases, such as hotel rooms, restaurant purchases, and admission to events, are not eligible for a refund of sales tax. Only purchases made in North Dakota qualify. Qualifying purchases must meet minimum dollars thresholds. Each receipt must be for a minimum of $25.00 in taxable purchases. The receipt may include multiple items in order to reach the $25.00 minimum. Your refund request must be for a minimum of $15.00 of refundable tax. The $15.00 minimum tax amount is based on a calendar year and requests must be submitted within three years of the purchase date on the receipt. To apply for the sales tax refund, Canadian Residents need to submit the sales tax refund claim onli
