Request a Refund

Individuals and businesses that made a taxable purchase of tangible personal property and paid the retailer local sales tax beyond the local maximum tax.

Any purchase meeting all the following requirements will qualify for refund:

• 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.
• Example: An invoice dated 7/12/20 must be submitted on or before 7/12/23.

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

Failure to submit copies of all invoices within 30 days with all the information indicated above may result in either a denial of the claim requiring a resubmission or returning the claim with a request for additional information, which will delay the refund process.

A full or partial refund denial may occur if:

• The invoices submitted are more than three years past the submission date.
• Incomplete or invalid documentation is submitted.
• Documentation not received within 30 days of submission.
• A duplicate invoice is submitted.
• The wrong tax rate was collected based on the delivery location and invoice date.
• The sale was not subject to local sales tax. Example: Sales of licensed motor vehicles, professional services and contracts to furnish and install materials into real property are not subject to sales tax.
• Refund of local use tax was requested. If local use tax was remitted above the local maximum amount for an invoice, you must file on an amended return to correct the error.

If the purchase was inside city limits enter the city name as the location. If the purchase was made outside the city limits enter the County name as the location.

There are two methods of entering an invoice/receipt into the claim for refund.

• Single entry Method. Enter each invoice individually with the invoice date, invoice number, seller name, city or county where purchased, total taxable amount, and the total tax amount paid.
• Excel Spreadsheet Method. Upload a completed excel spreadsheet file that includes the invoice date, invoice number, seller name, city or county where purchased, total taxable amount, and the total tax amount paid. Maximum lines are 5,000. The excel spreadsheet template is available from the Office of State Tax Commissioner. 

Supported file types are jpeg, jpg, pdf, png, tiff, gif. Max of 5000 files and 100mb per file. Please note ZIP files are not a supported upload file. Please separate into 100mb files.

Please contact the Sales & Special Taxes Section at 701-328-1246 or salestax@nd.gov.

A person or business qualifying for an exemption under subsection 5, 6, 24, 32, 43, 48, or 52 of section 57-39.2-04 of the North Dakota Century Code, may apply for a refund of North Dakota state and local sales tax made on purchases of tangible personal property from a Marketplace Facilitator.

A claim for refund must be postmarked no later than one year from the last day of the month following the month dated on the invoice. Example: An invoice dated 10/15/2021 must be submitted on or before 11/30/2022.

Individuals and organizations that are eligible for exempt status per North Dakota Century Code statute are not subject to sales tax on qualifying purchases. When Marketplace Facilitators collect sales tax on purchases made by an exempt entity, purchasers may apply to the Tax Commissioner for a refund of the sales tax paid.

A claim for refund 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 

A full or partial refund denial may occur if:

• The invoices submitted are more than one year past the submission date.
• Incomplete or invalid documentation is submitted.
• A duplicate invoice is submitted.
• The sale was not made through Marketplace Facilitator.
• The sale was not subject to state or local sales tax.  Example: Sales of licensed motor vehicles, professional services, and contracts to furnish and install materials into real property are not subject to sales tax. 

If the purchase was inside city limits enter the city name as the location. If the purchase was made outside the city limits enter the County name as the location.

There are two methods of entering an invoice/receipt into the claim for refund.

• Single entry Method. Enter each invoice individually with the invoice date, invoice number, seller name, city or county where purchased, total taxable amount, and the total tax amount paid.
• Excel Spreadsheet Method. Upload a completed excel spreadsheet file that includes the invoice date, invoice number, seller name, city or county where purchased, total taxable amount, and the total tax amount paid. Maximum lines are 5,000. The excel spreadsheet template is available from the Office of State Tax Commissioner. 

Please contact the Sales & Special Taxes Section at 701-328-1246 or salestax@nd.gov.

• All receipts must be originals.
• $25.00 or more of taxable items, per receipt.
• Receipts must contain a description of the purchase, including the seller’s name, the amount paid for the goods, and the purchase date.
• Request is $15.00 or more. Qualifying receipts may be accumulated during one (1) calendar year to reach the $15.00 minimum request.
• Receipts must be submitted within 3 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 with an export document showing the item was purchased in North Dakota and removed for exclusive use in Canada.

• 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.

Please contact the Customer Support Section at 701-328-1241 or taxregistration@nd.gov.