nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

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 (individuals only) may obtain a refund of the sales tax paid on qualifying purchases. Goods consumed in North Dakota, including motel rooms, restaurant meals, and admission to events, are not eligible for a refund. Canadian residents are not eligible for a refund of tax on the purchase of a motor vehicle in this state since motor vehicle excise tax is due and not sales tax. Qualifying purchases include goods purchased to be removed from North Dakota for exclusive use outside the state, taxable purchases are $25.00 or more per receipt and the refund request is $15.00 or more per calendar year. Refund 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 online using a secure electronic form. The electronic method is accessed by: Canadian Requests for Refund of North Dakota Sales Tax.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

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 (individuals only) may obtain a refund of the sales tax paid on qualifying purchases. Goods consumed in North Dakota, including motel rooms, restaurant meals, and admission to events, are not eligible for a refund. Canadian residents are not eligible for a refund of tax on the purchase of a motor vehicle in this state since motor vehicle excise tax is due and not sales tax. Qualifying purchases include goods purchased to be removed from North Dakota for exclusive use outside the state, taxable purchases are $25.00 or more per receipt and the refund request is $15.00 or more per calendar year. Refund 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 online using a secure electronic form. The electronic method is accessed by: Canadian Requests for Refund of North Dakota Sales Tax.

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