A friend of mine is non-US-citizen and he's asking if he saves his receipts from Tom Thumb, Kroger, etc... can he get a refund for the tax on the sales?

For instance, if he paid $100 including tax (about $8 tax) would he get $8 if he shows the receipt?

If yes, where can he do it (get the refund), and are there any other requirements? Appreciate your answers if you know something and thank you!

For instance, if he paid $100 including tax (about $8 tax) would he get $8 if he shows the receipt?

If yes, where can he do it (get the refund), and are there any other requirements? Appreciate your answers if you know something and thank you!