Request a Refund

Local Tax Refund – Local Sales Tax Paid Beyond the Maximum Tax

Some city and county ordinances impose a local maximum tax that may apply to a single transaction. It is sometimes referred to as the local tax "cap" or "max tax." If the local tax paid on an invoice is greater than the local maximum tax, purchasers may apply to the Office of the State Tax Commissioner for a refund of the local sales tax collected beyond the maximum tax.

An individual or business that made a taxable purchase of tangible personal property and paid the retailer local sales tax beyond the local maximum tax may apply to the Office of State Tax Commissioner for a refund. Not all cities and counties in North Dakota have a local maximum tax. See the list of cities and counties with a local maximum tax. To qualify for a refund, a purchase must meet all of the following requirements:

  • The purchase was subject to local sales tax. 
  • The purchase was correctly taxed.  
  • The local tax paid exceeds the local maximum tax.
  • The purchase was made within three years of the submission date. 

Not applicable or available. 

Submit online at NDTAP including invoices and receipts.  A claim for refund MUST include electronic or paper copies of all receipts and invoices relating to the original transaction to support the claim. Third party and unpaid invoices do not qualify. Each receipt or invoice should have the following:

  • Invoice Date
  • Invoice number
  • Seller name and address
  • Purchaser name
  • Delivery address and/or pickup location
  • Description of items or materials purchased
  • Itemized purchase price of items or materials purchased
  • Amount of state, city and/or county tax paid

Local Tax Refund Application

 

 

Sales Tax Refund - Exempt Online Purchases

Claim for Refund Sales Tax Paid on Exempt Marketplace Facilitator Purchases 

Marketplace Facilitators, who facilitate sales for a seller through an electronic or physical marketplace, are required to collect and remit North Dakota state and local sales tax on taxable sales if they have a physical presence or if their taxable sales delivered to North Dakota exceed $100,000 in the current or prior calendar year. 

If an exemption certificate is not accepted or presented at the time of sale by an exempt entity, and if the total tax paid on all invoices is greater than $5.00, a purchaser entitled to an exemption under subsection 5, 6, 24, 32, 43, 48, or 52 of section 57-39.2-04 may apply to the Office of the State Tax Commissioner for a refund of the sales tax collected by a Marketplace Facilitator. 

Not applicable or available. 

A claim for refund MUST be submitted on NDTAP not later than one year from the last day of the month following the month dated on the invoice. Claim must include electronic or paper copies of your North Dakota Certificate of Sales Tax Exemption or Tribal Enrollment Card and qualifying invoices/receipts. The invoice/receipt should provide: 

  • Invoice Date 
  • Invoice Number 
  • Seller Name and Address 
  • Purchaser Name 
  • Delivery address and/or pickup location 
  • Description of items or materials purchased 
  • Itemized purchase price of items or materials purchased 
  • Amount of state, city, and/or county tax paid

 

Online Exempt Sales Tax Refund Application

 

 

Motor Fuel Tax Refunds

Taxpayers may qualify for different types of motor fuel tax refunds.

Not applicable or available. 

Submit online at NDTAP. All supporting documentation will need to be uploaded with your submission. You may choose to receive your refund in the form of a check or direct deposit.

Motor Fuel Tax Refund Application

 

 

Canadian Refund

With the online submission of refund requests, the Office of State Tax Commissioner will not send notices of denials to taxpayers. The status of refund requests is available in the Canadian Refund menu on TAP.

North Dakota Century Code (N.D.C.C.) § 57-39.2-28 identifies eligible Canadian residents as individuals who are in North Dakota to make specific purchase(s) and remove those purchase(s) within 30 days for use exclusively outside the state.

An Eligible resident does not include a tourist or business.

Qualifying Receipts/Purchases:
  • The Canadian resident was in North Dakota for the express purpose of making a purchase, and not as a tourist.
  • The goods will be removed from North Dakota within thirty days of purchase and will be used permanently outside North Dakota.
  • The Canadian resident applies in writing to the commissioner on a form as the commissioner may prescribe reciting sufficient facts establishing the exempt status of the sale.
  • The qualifying sale is one in which the total gross receipts from each individual transaction, which may involve one or more items, equals twenty-five dollars or more.
  • The refund is fifteen dollars or more. Qualifying sales may be accumulated for periods not in excess of one calendar year in order to reach the fifteen-dollar limit.
Non-Qualifying Receipts/Purchases:
  • Receipts with less than $25.00 of taxable items.
  • Receipts not containing seller’s name, amount paid, and purchase date.
  • Requests less than $15.00 per calendar year.
  • Receipts older than 3 years of the purchase date.
  • Receipts that are copies, photocopies, duplicates, or reprints.
  • Electronic Receipts (e-receipts).
  • Altered Receipts - Highlighted, crossed through items or amounts (other than returns), any hand writing.
  • Online & phone purchases.
  • Items consumed in North Dakota, such as hotel accommodations, restaurant receipts, and admissions to events.
  • Boat or other motorized vehicles without proper documentation showing the item was purchased in North Dakota and removed for exclusive use in Canada.

Not applicable or available. 

  • Submit a refund request online at NDTAP and mail in original receipts supporting the refund request. 
    • Each receipt must include $25.00 or more of taxable items.
    • Receipts must contain a description of the purchase, including the seller’s name, the amount paid for the goods, and the purchase date.
    • The refund request must be $15.00 or more. Qualifying receipts may be accumulated during one calendar year to reach the $15.00 minimum request.
    • Receipts must be submitted within three years of the purchase date.
    • Returned items must include the original and return receipts.
    • Only receipts for purchases within North Dakota qualify.
    • Online & phone purchases do not qualify.
    • Boat or other motorized vehicles qualify with an export document showing the item was purchased in North Dakota and removed for exclusive use in Canada.

 

Canadian Refund Application