Would North Dakota companies be eligible for refunds under a court ruling that overturned Trump tariffs?

A recent ruling held that all affected importers are entitled to refunds for the tariffs ruled unconstitutional, although the decision is expected to be challenged in court.

In April 2025, President Donald Trump invoked the International Emergency Economic Powers Act to impose a slate of tariffs, citing trade deficits, drugs and crime. The U.S. Supreme Court ruled this action unconstitutional in February 2026.

In early March, the U.S. Court of International Trade sided with a Tennessee filter company, which brought a case claiming the right to a tariff refund. Judge Richard Eaton wrote, “all importers of record” are “entitled to benefit.”

Estimated IEEPA tariffs paid through December 2025 total nearly $130 billion, including $98.9 million in North Dakota, according to Axios. 

If the Trump administration’s appeal is unsuccessful, the Penn Wharton Budget Model estimates it could pay out $175 billion in refunds. 

There are currently no plans to issue refunds to American consumers.