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North Dakota: Sales Tax Rebates for 2011 Flood Victims


 2011 North Dakota flooding of the Souris River.

In 2011, raging waters poured over the nation’s heartland as rivers from the Mississippi to the Missouri swelled.

Much of North Dakota was declared a disaster area by President Barack Obama, who offered federal funding to the following counties:

  • Barnes, Benson, Bottineau, Burke, Cass, Cavalier, Dickey, Eddy, Foster, Grand Forks, Grant, Griggs, Kidder, La Moure, Logan, McHenry, McIntosh, McLean, Mercer, Morton, Mountrail, Nelson, Pembina, Pierce, Ramsey, Ransom, Renville, Richland, Rolette, Sargent, Sheridan, Steele, Stutsman, Towner, Traill, Walsh, Ward, Wells, and Williams Counties and the Spirit Lake Nation, the Three Affiliated Tribes of the Fort Berthold Indian Reservation, and the Turtle Mountain Band of Chippewa Reservation.

Earlier this year, North Dakota lawmakers created a sales tax rebate for certain purchases of replacement property for property damaged or destroyed by 2011 flooding. The act took effect on July 1, 2013, and remains in effect through December 31, 2013.

Sales tax rebate

Anyone whose “primary residence is in an identified flood zone and who has been approved to receive disaster assistance through the federal emergency management agency due to the 2011 river flooding within a disaster or emergency area as declared by the governor in 2011” may claim a sales tax rebate for the following:

  • Replacement of major appliances damaged or destroyed due to a 2011 flood disaster. The rebate applies on “the first three thousand two hundred dollars of the purchase price of a major appliance.
  • Residential building supplies “if used in the claimant’s primary residence and determined by the tax commissioner to be reasonably related to purposes of restoration, repair, replacement, or rebuilding due to a 2011 flood disaster….” The rebate applies to “the first five hundred dollars of the purchase price of a residential building supply item.” These include, but are not limited to: cleaning materials, trash bags and construction tools, roofing shingles and paper, drywall, insulation, and “other necessary building materials as determined by the tax commissioner.”
  • Residential furniture, as determined by the tax commissioner, “to replace furniture that was damaged or destroyed due to a 2011 flood disaster….” The rebate applies to the first three thousand two hundred dollars of the purchase price of the residential furniture item.

Deadline approaching

These sales tax rebates only apply to “qualifying purchases [by qualified persons] that occur between June 10, 2011, and December 31, 2013.” No rebates will be available for qualifying purchases made after December 31, 2013.

North Dakota Office of the State Tax Commissioner.

Keep in mind that anyone who “knowingly files a false or fraudulent application for refund under this section” may be assessed a civil penalty of up to $25,000.

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photo credit: North Dakota National Guard via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.