§ 57-39.2-28 — Refunds for Canadian residents

North Dakota § 57-39.2-28

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-39.2: Sales Tax

Text

The tax imposed under this chapter on gross receipts from sales made to a person who is a
resident of Canada may be refunded under the following conditions:
1. The Canadian resident was in North Dakota for the express purpose of making a
purchase, and not as a tourist.
2. The goods will be removed from North Dakota within thirty days of purchase and will
be used permanently outside North Dakota.
3. 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.
4. 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.
5. 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.

6. Notwithstanding section 57-39.2-23, the commissioner may provide names and
addresses of Canadian residents claiming a North Dakota sales tax refund to the
director of the department of commerce division of tourism.