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
- 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 ($25.00 or more of taxable items) 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.
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.
- 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.