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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

2011 River Flooding Refund Program Frequently Asked Questions

Q: I incurred damage from the 2011 flood; do I qualify for a state sales tax refund?

Q: I qualified for rental assistance from FEMA even though I had personal flood insurance on my primary residence. Do I qualify for the state sales tax flood refund program?

Q: How do I apply for a state sales tax refund due to river flooding or ground water incursion from a high water table?

Q: Are there any specific requirements that must be followed to apply for a refund of state sales tax due to river flooding?

Q: I own rental property damaged by the 2011 flood; do I qualify for a state sales tax refund?

Q: Do all my personal possessions damaged during the 2011 flood qualify for a state sales tax refund?

Q: Is there a limit on the amount of a state sales tax refund that may be requested?

Q: Are there any purchase price limitations that qualify for a refund?

Q: The residential building supply refund category has a "per item" description; what does this mean when applying it to my purchase of floor covering, drywall or shingles?

Q: Is there a limit to how many claims for refund may be submitted and a maximum state sales tax refund that may be requested?

Q: Is there a deadline for filing my claim for refund?

Q: Do I have to include any documentation with my claim?

Q: I incurred costs to protect my property. Do purchases of items such as sand, sand bags, plastic, and generators qualify for a state sales tax refund since they were for my primary residence?

Q: My primary residence received damage from the flood and a contractor was used to restore my home. Am I entitled to a refund of state sales tax on the purchases made by my contractor while working on my primary residence?


Q: I incurred damage from the 2011 flood; do I qualify for a state sales tax refund?

A: Yes, if you were approved to receive disaster assistance from the Federal Management Agency (FEMA) and incurred damage to your primary residence from river flooding or ground water incursion resulting from an abnormally high water table in an area threatened by river flooding.

Q: I qualified for rental assistance from FEMA even though I had personal flood insurance on my primary residence. Do I qualify for the state sales tax flood refund program?

A: No, the 2013 Legislative Assembly determined those who had personal flood insurance did not qualify for the sales tax refund program even though they may have been approved to receive FEMA rental assistance.

Q: How do I apply for a state sales tax refund due to river flooding or ground water incursion from a high water table?

A: Download and complete an application from our web site at www.nd.gov/tax/salesanduse/pubs/. Follow the instructions for completing the application and attach all required documentation.

Q: Are there any specific requirements that must be followed to apply for a refund of state sales tax due to river flooding?

A: Yes, you must have been approved by FEMA to receive federal assistance, made a qualifying purchase during the period of June 10, 2011 through December 31, 2013, and your purchase amount meets the limitations established by the 2013 Legislative Assembly.

Q: I own rental property damaged by the 2011 flood; do I qualify for a state sales tax refund?

A: No, damage incurred at a rental property is not eligible for a state sales tax refund since the damage must have occurred at your primary residence.

Q: Do all my personal possessions damaged during the 2011 flood qualify for a state sales tax refund?

A: No, only the replacements of items in three specific categories qualify for a possible refund. These categories include certain major appliances, residential building supplies and residential furniture.

Q: Is there a limit on the amount of a state sales tax refund that may be requested?

A: Yes, the total refund of state sales tax is capped at $2,500 for each primary residence.

Q: Are there any purchase price limitations that qualify for a refund?

A: Yes, the purchase price of each major appliance and each item of residential furniture is limited to the first $3,200, and the purchase price of residential building supplies are limited to first $500 per item.

Q: The residential building supply refund category has a "per item" description; what does this mean when applying it to my purchase of floor covering, drywall or shingles?

A: The "per item" description applies to the unit measurement of each type of purchase. For carpet it would mean the square foot price must be less than $500, for drywall the unit applies to each piece and shingles it applies to cost of each bundle.

Q: Is there a limit to how many claims for refund may be submitted and a maximum state sales tax refund that may be requested?

Yes, only one claim for refund may be submitted to the Office of State Tax Commissioner for the primary residence damaged by the flood and approved for federal assistance by FEMA.

Q: Is there a deadline for filing my claim for refund?

The deadline for filing a claim for refund application is December 31, 2013. All claims must be postmarked on or before the deadline.

Q: Do I have to include any documentation with my claim?

Yes, you must attach copies of the following with your signed claim for refund: FEMA application, FEMA assistance decision letter with FEMA disaster claim number and all purchase invoices indicating state sales tax was paid.

Q: I incurred costs to protect my property. Do purchases of items such as sand, sand bags, plastic, and generators qualify for a state sales tax refund since they were for my primary residence?

No, the state sales tax refund program authorized by the 2013 Legislative Assembly did not include items purchased to protect your primary residence. The program only covers items purchased for restoration and replacement of qualifying items that were damaged or destroyed during the 2011 river flood.

Q: My primary residence received damage from the flood and a contractor was used to restore my home. Am I entitled to a refund of state sales tax on the purchases made by my contractor while working on my primary residence?

Yes, items purchased by a contractor and used in your residence will qualify. You may either acquire copies of the contractor's purchase invoices documenting the cost or request that the contractor complete the contractor affidavit certifying the estimated total cost of materials used on the contract. The contractor's purchase invoices or a completed contractor affidavit must be submitted with your claim.

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