Avalara Taxrates > Blog > Sales Tax News > North Dakota Gets New Form to Claim a Refund - Avalara

North Dakota Gets New Form to Claim a Refund

  • Jul 22, 2015 | Gail Cole

 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.

Simplify sales tax compliance by implementing sales tax Software-as-a-Service (SaaS). Learn how it works.

Photo credit

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.