North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-04.1 - Sales and Use Taxes
Chapter 81-04.1-03 - Miscellaneous Sales
Section 81-04.1-03-14 - Sales to residents of Canada

Canadian residents are subject to sales and use tax on purchases made in North Dakota. Canadian residents may apply on forms prescribed by the tax commissioner for a refund of North Dakota sales tax.

Sales tax paid by residents of Canada is not refundable unless the goods are removed from North Dakota within thirty days of purchase and will be used permanently outside North Dakota. Sales tax paid on meals, onsale beverages, lodging accommodations, entertainment, and similar goods and services which are consumed in North Dakota is not refundable.

Requests for refunds of sales tax paid by Canadian residents must be accompanied by original sales receipts. The receipt must contain a description of the purchase, including the seller's name, the amount paid for the goods, and the date the goods were purchased.

A joint refund request is allowed for married couples, married couples and their dependents, and individuals and their dependents. A joint refund request by unrelated individuals is allowed only if the sales receipt contains the names of all parties and a letter explaining the joint refund request accompanies the request form.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-04, 57-39.2-28