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North Dakota Gets New Form to Claim a Refund


 How to claim a sales tax refund in North Dakota.

Many localities in North Dakota impose a maximum cap on sales and use tax paid on a single transaction. For example, in Hillsboro the maximum tax cap is $50 per sale and in Ward County, it’s $12.50 per sale. Prior to October 1, 2005, retailers in cities and counties with caps would collect no more than the maximum cap. Beginning October 1, 2005, caps “no longer apply when retailers collect city and county sales and use taxes on sales transactions.”

The caps still exist, but customers must apply to the Tax Commissioner for a refund of local tax paid in excess of the cap amount instead of paying the reduced rate at checkout. (Is this a way to generate extra sales tax revenue?)

Another change has recently taken effect: The Office of State Tax Commissioner has created a new form to claim the refund for local sales and use tax paid beyond the maximum tax. Click here for the new form.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.