You are entering the North Dakota Office of State Tax Commissioner
Online Service. This service allows you to enter and view Canadian Refunds online.
Note: Please DO NOT use your browsers back and forward options to navigate this application.
Use the buttons provided in the application.
Canadian Refund Online Application
*** Please review instructions under "Qualifying Invoices and Purchases" ***
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
Qualifying invoices must include $25.00 of taxable items per
receipt. 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.
Requests must include at least $15.00 of refundable tax, per
Qualifying purchases (which may consist of multiple items on
a single receipt provided the total taxable amount exceeds $25.00) may be accumulated
during one calendar year to reach the $15.00 minimum request.
All receipts submitted with an item that is not picked up
at the time of purchase will require proof of export. Examples - A Menards receipt
with an item marked "Pick" or a Lowes receipt with an item marked "Pick Up Later". A
copy of the customs document received at the border crossing will be sufficient proof
Receipts must be submitted within 3 years of the purchase
date to be considered for refund.
Returned items must include the original and return receipts to
be considered for refund.
Only receipts for purchases made within North Dakota qualify.
Items consumed in North Dakota, such as hotel accommodations,
restaurant receipts and admissions to events, do not qualify.
Purchases made over the internet must include the screen print
or e-mail identifying each item and the original packaging slip identifying the items
received in North Dakota. Only items identified on the screen print or e-mail and
packaging slips will be considered for refund. Without a packing slip, the export
document received at the border is required to verify that the items were taken into
Purchases of boats and other motorized vehicles must include
a copy of emport documentation identifying that the purchased item is being removed from North
Dakota and taken into Canada for exclusive use in Canada.
The Canadian Refund Online Application is a secure website.
All transactions and information is viewable only by the user and the department staff.
Requests for refund by Canadian residents must be submitted
using our new online submission process. There is no other option to request refunds.
The website contains a set of pages that are used to gather
specific information required to issue a refund.
The online process starts when you enter the demographic
information. The Tax Department needs this information to identify each requestor and
maintain a history of each refund request.
Once the demographic information is entered, you must enter your
receipt information. Each receipt must be entered on the website so that the receipt may be
considered for refund. The required information is easily identified on the receipt.
Once all receipts have been entered, a refund request will be
created. This page must be printed and mailed to our office along with the
original receipts. If the original receipts are not attached to the refund request, your
refund request will not be processed.
The website stores a history of all claims submitted
online. This allows you access to view the status of each claim and receipt by entering your
Last Name and SIN, or Last Name and Confirmation Number.
All information must be completed in one session. Users cannot
start a refund claim and save it to be completed at a later date.
Entering the information online will greatly decrease the turnaround time it takes to
receive a refund check.
With the new online submission of refund requests, the
Office of State Tax Commissioner will no longer send notices of denials to taxpayers.
The status of refund requests is available only on our website.
For additional information please contact the Tax Department:
Office of State Tax Department
PO Box 5527
Bismarck, ND 58506-5527
Click on the View Existing Refunds button to view existing refunds.
Click on the Enter New Refund button to enter a new refund.
We use Secure Sockets Layer (SSL) encryption technology to
ensure your information is secure and protected.