There is no nationwide tax refund for tourists in the US. The federal government does not levy a sales tax, so there is nothing federal to refund, and only one state, Texas, still runs an active sales tax refund program for international visitors. Everywhere else, the sales tax you pay at the register stays paid. A handful of workarounds exist: shop in one of the five states with no sales tax, ask a retailer to ship your purchase directly to your home country, or buy at an airport duty-free shop before you fly out.
Why No Federal Refund Exists
The United States has no national sales tax and no value-added tax. Congress has the constitutional power to create one but has never done so.1Legal Information Institute. Sales Tax There is no IRS counter at the airport, no federal form, and no equivalent of the VAT refund desks familiar to travelers in Europe or Asia.
Sales tax in the US is set by 45 states plus the District of Columbia, and cities and counties often add their own rates on top.2Worldwide Tax Summaries. United States – Corporate – Other Taxes Combined rates run from zero to more than 11 percent. Each jurisdiction writes its own rules on refunds, and almost none of them offer one to visitors.
Five States That Charge No Sales Tax
The cleanest way to avoid the tax is to shop where it does not exist. Five states impose no state sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. You pay the sticker price at the register with no paperwork afterward.
Alaska comes with a caveat. More than 100 local jurisdictions within the state charge their own sales tax, so receipts in cities like Juneau or Fairbanks may still show tax. Delaware, Montana, New Hampshire, and Oregon are tax-free at every register statewide. Oregon is the most practical of the five for serious shopping, given Portland’s retail scene and its position on the Pacific Northwest tourism route.
The Texas Sales Tax Refund Program
Texas is currently the only state with an active refund program for international shoppers. Combined state and local sales tax in Texas runs roughly 6.4 to 8.25 percent depending on the city, and foreign visitors can recover part of that on goods they take out of the country.
Who Qualifies
You need a foreign passport, and you must export the merchandise within 30 days of purchase. The goods have to be new and unused. Food, beverages consumed in the state, hotel stays, car rentals, restaurant meals, and services of any kind do not qualify. Only tangible goods you physically carry or ship out of the country are eligible.
A minimum threshold applies. You need at least $10 in Texas sales tax per store location before you can file a claim. Multiple receipts from the same physical store can be combined to reach it, but receipts from different branches of the same chain cannot.
Proof That You Exported the Goods
Texas law lists the documents that count as proof of export: a bill of lading from a licensed carrier showing delivery outside the United States, certification from a US customs broker licensed by the Texas Comptroller, import documents from your destination country, or an original airway or ocean bill of lading with a freight forwarder’s receipt.3State of Texas. Texas Tax Code 151-307 In practice, the private companies that operate the refund counters handle most of this documentation.
Where to File and How Much You Get Back
Processing is run by private companies, not by a state office. The largest, TaxFree Shopping, operates refund centers at Dallas-Fort Worth International Airport, George Bush Intercontinental Airport in Houston, and more than a dozen shopping mall locations across the state. You bring your receipts, your passport, and the purchased goods for inspection before you leave the country.
The refund is not the full tax amount. Processing fees are deducted, and cash refunds carry higher fees than refunds paid to a credit card. Most visitors recover roughly half to two-thirds of what they paid, with the credit card option leaving more of the total intact.
Louisiana’s Program Has Ended
Older travel guides still point to Louisiana Tax Free Shopping, which for decades ran refund desks at New Orleans Louis Armstrong International Airport and other locations. That program was terminated on July 1, 2024, under Act 255 of the 2023 Louisiana legislative session.4Louisiana Department of Revenue. Louisiana Tax Free Shopping Program for International Visitors to End July 1 No refund centers are operating in Louisiana today, and retailers there no longer issue tax refund vouchers.
Have the Store Ship It to Your Home Country
An alternative that skips the refund process altogether is asking the retailer to ship your purchase directly to your address abroad. In most states, when a merchant ships goods to an out-of-country destination through a licensed carrier, the sale counts as an export and no sales tax is charged. You avoid the tax at the outset rather than trying to claw part of it back later.
The rule has a strict condition: you cannot take possession of the item in the state, even briefly. If you walk out of the store with it, most states treat the sale as a taxable in-state purchase no matter where the goods eventually go. The retailer has to hand the item directly to the shipping carrier and keep the export records. In Texas, the merchant must retain that documentation for four years, and acceptable proof includes a customs broker’s export certification, destination-country import documents, or a bill of lading showing delivery outside the United States.5Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions
Not every store will do it, and shipping costs can outweigh the tax savings on smaller purchases. For high-value items such as electronics, designer goods, or jewelry, the math often works.
What You Cannot Get Back
Most tourist spending is not eligible for any refund. Hotel occupancy taxes, restaurant meals, car rentals, parking, entertainment tickets, and any service consumed inside the country are non-refundable in all 50 states. No state offers visitors a way to reclaim tax on lodging or dining. The rule is simple: if you used or consumed it in the United States, the tax stays. Refunds are limited to tangible goods you physically remove from the country.
Duty-Free Shops at International Airports
Duty-free stores in the departure areas of US international airports operate under a federal law that lets them sell merchandise free of federal duty and tax, provided the goods are exported.6Office of the Law Revision Counsel. 19 USC 1555 – Bonded Warehouses You never pay the tax, so there is nothing to refund. Selection tends to be narrow, focused on alcohol, tobacco, cosmetics, and fragrances, and base prices are not always lower than what you would find elsewhere.
Watch your destination country’s import limits. Duty-free at the US airport is not duty-free when you land. Most countries cap how much alcohol and tobacco you can bring in without paying import duties, and the thresholds vary widely.
A Different Kind of Refund: Gambling Withholding
One tax visitors often do not expect involves gambling. If you win money at a US casino, the federal government withholds 30 percent of your gross winnings before you receive a payout.7Internal Revenue Service. Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities This covers slot machines, poker tournaments, keno, lottery tickets, and most other forms of gambling. The casino withholds automatically and reports to the IRS.
Table Games That Are Exempt
Federal law exempts five table games from the 30 percent withholding for nonresident aliens: blackjack, baccarat, craps, roulette, and big-6 wheel.8Office of the Law Revision Counsel. 26 USC 871 – Tax on Nonresident Alien Individuals Winnings from these games are yours to keep in full.
Tax Treaty Countries
Residents of certain countries can avoid the withholding entirely under bilateral tax treaties with the United States. The list includes Austria, Belgium, Bulgaria, the Czech Republic, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, the Netherlands, the Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine, and the United Kingdom. Residents of Malta pay a reduced 10 percent rate rather than 30 percent.7Internal Revenue Service. Publication 515 (2026), Withholding of Tax on Nonresident Aliens and Foreign Entities
To claim the exemption at the moment you win, give the casino a completed Form W-8BEN and either a US taxpayer identification number (ITIN) or a foreign tax identification number. Without those documents on hand, the casino will withhold the full 30 percent regardless of your nationality.
Recovering Withheld Money After You Leave
If the 30 percent was withheld and you believe a treaty exemption applied, you can file IRS Form 1040-NR with Schedule NEC to request a refund.9Internal Revenue Service. Instructions for Form 1040-NR The process takes months and requires an ITIN if you do not already have one, so presenting your treaty paperwork at the casino window is much simpler than trying to recover the money later.