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Does land border crossing qualify for Vat Refund?

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can a vat be refunded by land border or bridge crossing from neighboring countries?  I have a friend who wants to cross one of the bridges for shopping and wants to know if she could get vat refund and how and where?

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A very small amount of searching suggests it only works at an international airport.  Also bear in mind the purchases have to be made at participating stores.  I'd put money on NO being the answer.

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16 hours ago, Upnotover said:

A very small amount of searching suggests it only works at an international airport.  Also bear in mind the purchases have to be made at participating stores.  I'd put money on NO being the answer.

I did online researches but it's confusing.  Aren't land border crossers considered tourists too?  There are thousands of tourists doing land and river borders, probably more than "flight tourists" coming into Thailand and they buy more tons of stuff than the flight tourists.  I guess I'll tell her to fly.  Like kids always say it's "not fair" ????

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