Form 21944 - Claim For Refund Of City Or County Sales And Use Tax Transmittal - 2009 Page 2

Download a blank fillable Form 21944 - Claim For Refund Of City Or County Sales And Use Tax Transmittal - 2009 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 21944 - Claim For Refund Of City Or County Sales And Use Tax Transmittal - 2009 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Instructions for Claim for Overpayment of City or County Sales Tax

WHO MAY FILE. Any person who has made a taxable purchase of tangible personal property from one of the following cities or counties in excess of

the stated taxable amount. For purchases occurring on or after October 1, 2005, a retailer has a requirement to collect applicable city and county sales and

use tax without regard to any cap on purchases provided by city or county ordinance, resolution, or charter. However, a taxpayer is eligible for refund from

the State Tax Commissioner for the difference between the amount of the city and county sales and use taxes paid, and the amount that would have been due

by application of the cap provided by the city or county ordinance, resolution or charter. (N.D.C.C. § 57-01-02.1(5)) Effective July 1, 2007, retailers may

choose to issue a refund directly to the customer in the amount due. If this occurs, no refund would be due from the Ofﬁ ce of State Tax Commissioner.

Local Taxes and applicable taxable amounts: (Taxable amount applies to each individual purchase (invoice) unless otherwise speciﬁ ed.)

City/County

Taxable Amount

City/County

Taxable Amount

City/County

Taxable Amount

Anamoose

No Refund Cap

Harwood

$2,500

Page

$2,500

Aneta

$2,500

Park River

$1,250

Hatton

$2,500

Ashley

$2,500

Pembina

$2,500 (prior to 10-1-09)

Hazelton

$2,500 (prior to 1-1-07)

Beach

$2,500

$3,333 (after 10-1-09)

$3,500 (after 1-1-07)

Belﬁ eld

$2,500

$2,000 (after 1-1-10)

Hazen

$2,500

Berthold

$2,500

Portland

$2,500

Hettinger

$2,500

Beulah

$2,500

Powers Lake

$2,500

Hillsboro

$2,500

Bismarck

$2,500

Reeder

$2,500

Hoople

$2,500

Bottineau

$2,500

Regent

$2,500

Hope

$2,500

Bowman

$2,500

No Refund Cap (after

Jamestown

$2,500

Buffalo

$2,500

Kenmare

$2,500

4-1-09)

Cando

$2,500 (prior to 4-1-07)

Richardton

$2,500 (prior to 1-1-08)

Killdeer

$2,500

No Refund Cap (after 4-1-07)

Kulm

$2,500

$5,000 (after 1-1-08)

Carrington

$2,500

Lakota

No Refund Cap

Rolette

$2,500

Carson

$2,500

LaMoure

$2,500

Rolla

$1,666 (prior to 1-1-10)

Casselton

$2,500

Langdon

$2,500

$1,250 (after 1-1-10)

Cavalier

$1,875

Larimore

$2,500

Rugby

$2,500 (prior to 10-1-09)

Cooperstown

$2,500 (prior to 7-1-08)

Leonard

No Refund Cap

$1,250 (after 10-1-09)

$1,666 (after 7-1-08)

Lidgerwood

$2,500

Scranton

$2,500

Crosby

$2,500

Linton

$2,500 (prior to 10-1-06)

St. John

$2,500

Devils Lake

$1,666 (prior to 4-1-07)

Stanley

$2,500

No Refund Cap (after 10-1-06)

$1,250 (after 4-1-07)

Steele

$2,500 (prior to 4-1-07)

Lisbon

$2,500

Dickinson

$2,500

Maddock

$1,666

$1,250 (after 4-1-07)

Drake

No Refund Cap

Mandan

$2,500

Steele County

$2,500

Drayton

$2,500

Mapleton

$2,500

Strasburg

$2,500

Dunseith

$2,500

Mayville

$2,500

Streeter

No Refund Cap

Edgeley

$2,500 (prior to 10-1-06)

McClusky

$2,500

Tioga

$2,500

McVille

$2,500

No Refund Cap (after 10-1-06)

Tower City

$2,500

Medora

$1,000 per single unit

Edinburg

$2,500

Towner

$2,500

Michigan

$1,666

Turtle Lake

$2,500

Elgin

$2,500

Milnor

$1,666

Ellendale

$2,500

Underwood

No Refund Cap

Minnewaukan

No Refund Cap

Enderlin

$2,500

Valley City

$2,500

Minot

$2,500 per customer

Fairmount

No Refund Cap

Velva

$2,500 (prior to 10-1-07)

per retailer per day

Fargo

$2,500

$1,250 (after 10-1-07)

Minto

$2,500

Finley

$2,500

Wahpeton

$1,666 (prior to 1-1-10)

Mohall

$2,500

Forman

$2,500

$2,500 (after 1-1-10)

Mott

$1,666

Fort Ransom

$2,500

Walhalla

$2,500

Munich

$2,500

Gackle

No Refund Cap

Walsh County

$10,000

Napoleon

$2,500

Garrison

$2,500

Washburn

$2,500 (prior to 1-1-09)

Neche

$2,500

Glenburn

$2,500

$1,250 (after 1-1-09)

New England

$2,500 (prior to 1-1-08)

Glen Ullin

$2,500

Watford City

$2,500

Grafton

$2,500 (prior to 4-1-07)

$5,000 (after 1-1-08)

West Fargo

$2,500

New Leipzig

$2,500

$1,250 (after 4-1-07)

Westhope

$2,500

New Rockford

$2,500

Grand Forks

$2,500

Williams County

$2,500

New Salem

No Refund Cap

Granville

No Refund Cap

Williston

$2,500

Northwood

$2,500 (prior to 10-1-06)

Grenora

$2,500

Wilton

$2,500

Gwinner

No Refund Cap

No Refund Cap (after

Wimbledon

$2,500

Halliday

$2,500

10-1-06 and prior to 1-1-07)

Wishek

$2,500 (prior to 1-1-07)

Hankinson

$2,500

$2,500 (after 1-1-07)

No Refund Cap (after

Hannaford

$5,000

Oakes

$1,666

1-1-07)

Harvey

$2,500

Woodworth

$3,000

Oxbow

No Refund Cap

EXAMPLE:

Customer purchases furniture from ABC Furniture Store, located in Bismarck, ND The selling price for the furniture as follows: $3,000 for living room

furniture, $3,000 for bedroom set, and $100 delivery charge. Total taxable purchase price - $6,100.

Point of Sale:

Bismarck

Taxable Sales Amount:

$ 6,100

Invoice Date:

10/1/2005

State sales tax (5%)

305

Invoice Number:

ZZ12345

Bismarck city sales tax (1%)

Seller:

ABC Furniture Store

Total Tax Paid

366

Calculation of City Tax refund:

Total Taxable Sales Amount

$ 6,100

Less: Bismarck Taxable Amount

- 2,500

Taxable Amount Refund Due

$ 3,600

Multiply by Bismarck Rate

.01

City Sales Tax Refund

36.

WHEN TO FILE: A claim for refund of city or county sales and use tax may be ﬁ led within three years from date of purchase occurring on or after

October 1, 2005.

WHERE TO FILE: A claim for refund must be ﬁ led with the North Dakota Ofﬁ ce of State Tax Commissioner, Sales and Special Taxes,

600 E. Boulevard Ave. Dept. 127, Bismarck, ND 58505-0599.

DOCUMENTATION REQUIRED: The claim for refund must include copies of all invoices to support the claim. The invoice should provide an invoice

date, invoice number, seller name and address, items or materials purchased, purchase price of items or materials purchased, and amount of city and/or

county sales and use tax paid. Failure to submit copies of all invoices will result in returning the claim with a request for additional information, which will

delay the refund process. The Ofﬁ ce of State Tax Commissioner reserves the right to request additional supporting documentation as it deems necessary.

(Instructions revised 07/10)