Where's My Refund

Canadian Refund

Although sales to residents of Canada are not exempt from North Dakota sales tax, qualifying Canadian residents may obtain a refund of North Dakota sales tax payments.

Taxpayers can qualify for this refund if they meet the following requirements. 

• Canadian residents must be in North Dakota specifically to make a purchase and the goods purchased must be removed from North Dakota within 30 days of purchase for use permanently outside of North Dakota.
• Refunds are available only on taxable purchases of $25.00 or more (excluding sales tax) and only if the refund request is for $15.00 or more.
• Qualifying $25.00 purchases (which can consist of multiple items on a single receipt so long as the total taxable amount exceeds $25.00) may be accumulated during one calendar year to reach the $15.00 minimum refund request.
• Refund requests must be received in this office within three years after the purchase date.

To file a Canadian Refund, please visit ND TAP.

Local Tax Refund

Certain city and county ordinances impose a local maximum tax amount per sale. It is sometimes referred to as the local tax "cap" or "max tax."

Maximum Tax is the maximum amount of local tax that could apply to a single purchase. The maximum tax amount allows purchasers to obtain a refund of the local tax paid to the retailer in excess of the maximum tax amount.

Individuals and businesses paying a retailer local sales tax in excess of the local maximum tax amount on taxable purchases may request a Local Tax Refund.

Taxpayers can qualify for the refund if they meet the following requirements.

• The sale must be taxed correctly. 
• The local tax collected on the sale must be more than the local tax maximum amount. 
• The refund request must be submitted within three years of the sale invoice or receipt date. 
• An electronic or paper copy of the sale invoice or receipt must be submitted with the refund request. 

To file a Local Tax Refund, please visit ND TAP.

Sales Tax Refund - Exempt Online Purchases 

This refund is also referred to as the Marketplace Facilitator Refund. 

Certain exempt organizations and enrolled tribal members residing on a North Dakota reservation may qualify for a refund of sales tax collected by a marketplace facilitator on an online purchase. 

Taxpayers can qualify for the refund if they meet the following requirements. 

• The refund request must be submitted within one year of the purchase date. 
• The refund request must be for a minimum of $5.00. (Multiple purchases may be added together to reach the $5.00 tax refund amount.) 
• An electronic or paper copy of the sale invoice or receipt must be submitted with the refund request.
• Qualified purchases include: 
  • Online purchases of textbooks by a student enrolled in a private or public school. 
  • Online purchases of textbooks, yearbooks, and school supplies made by a non-profit school conducting course of study like those conducted by a public North Dakota school. 
  • Online purchases made by an enrolled tribal member of a federally recognized Indian tribe and delivered to a North Dakota reservation. 
  • Online purchases made by certain entities holding a North Dakota Certificate of Exemption including federal, state, local governments, tribal governments, and tribal governments agencies providing essential governmental functions on a North Dakota reservation; hospitals, skilled nursing facilities, intermediate care facilities, residential end-of-life facilities, basic care facilities, assisted living facilities or emergency medical service providers, 501(c)(3) non-profit voluntary health associations, 501(c)(3) non-profit medical research institutes, and commerce authorities.  

To file a Sales Tax Refund - Exempt Purchases made Online, please visit ND TAP.

Motor Fuel Refund 

Taxpayers are eligible for this refund if they meet the following requirements. 

• Consumers who pay the 23 cent per gallon motor vehicle fuel tax but use the fuel in non-licensed equipment for an agricultural purpose may obtain a full refund of those taxes paid. " Agricultural purpose"  means the equipment must be used in the business of farming, including raising crops, ranching, bee keeping, combining, manure spreading and stack moving operations.  
• File refunds for fuel used in a calendar year by June 30 of the following year. 

This refund does not apply to pickups, trucks, cars, lawn mowers, chainsaws, recreational equipment, generators, pressure washers and welders.

Additional information can be found at Motor Vehicle Fuel Tax Refund Instruction - R11 Agriculture. 

To file a Motor Fuel Refund, please visit ND TAP.