ND HB1459

Establishes a sales tax rebate for individuals whose primary residences were damaged or destroyed by 2011 flooding in North Dakota and who received federal disaster assistance.

Provides rebates on three categories of replacement purchases: major appliances (up to $3,200 purchase price), residential building supplies (up to $500 per item), and residential furniture (up to $3,200 purchase price).

Limits qualifying purchases to the period between June 10, 2011, and December 31, 2013, with a maximum total rebate of $2,500 per residence.

Requires claimants to file a single application with the tax commissioner by December 31, 2013, including proof of federal disaster assistance, receipts, and documentation of sales taxes paid.

Takes effect July 1, 2013, and expires December 31, 2013; authorizes penalties up to $25,000 for fraudulent applications.