1.   Delta, for instance, is providing refund forms at ticket counters and through travel agents.

2.   In most European Union countries, shop owners provide non-E.U. residents a VAT refund form and help them fill it out.

3.   Look for VAT refund forms when shopping.

4.   Refund forms were given to tourists at the gate of the park.

5.   Some companies rebate half the tax to non-Canadians up front to spare them the bother of filling out a refund form.

6.   Stewart said Southwest has advised passengers who were due refunds to contact the IRS for refund forms.