Form 10 - Nebraska And Local Sales And Use Tax Combined Instruction

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Instructions
Who Must File. Every retailer who has been granted permission by the Nebraska Department of
Revenue (Department) to file a combined return must file the original return and all schedules
electronically. Only use the printed Nebraska Schedule II for amended returns, or when directed to do
so by the Department.
Retailers may request permission to file a combined return by submitting a
Nebraska Filing Application,
Form
11. When the Form 11 is approved by the Department, a combined ID number will be assigned.
This “combined number” is only used to file returns and is not assigned to a specific retail location. Each
retail location is required to obtain a “location” ID number. The Schedule II is used to report the sales
and use tax for each retail location filing under the combined ID number. Until the Form 11 is approved,
each licensed location must continue to file a separate sales and use tax return.
The Department may revoke the permission to file a combined return if the Nebraska Schedule II is not
filed with the return.Returns filed electronically will include an electronic Nebraska Schedule II.
Adding a Retail Location. You cannot add a retail location on an amended return. Refer to the
instructions on Form 11 for additional information.
Cancelling a Retail Location From the Combined Return. A retailer filing a combined return
may cancel a location by:
1. Writing “cancel” next to the location ID number on an amended return; or
2. Filing a
Nebraska Change Request, Form
22.
If all the retail locations have discontinued operations, or are sold, the combined ID number may be cancelled
on the “Tax Period” page of the NebFile for Business Sales and Use Tax online filing program. Form 22
may also be filed. Do not use a Form 11 to cancel the sales tax permit for a retail location included on the
combined return.
If the combined return contains only one retail location after the other locations have been cancelled, the
Department will cancel the combined ID number. The remaining retail location can no longer file under
the combined ID. Future returns should be filed under the remaining location’s ID number.
Cancelling the Combined ID Number. Electronic filers may cancel their combined ID number on
the “Tax Period” page of the NebFile for Business Sales and Use Tax online filing program when all the
retail locations also need to be canceled. Form 22 may also be used to cancel a combined ID number.
Information regarding the active or canceled status of each retail location should be provided with the
Form 22.
Retention of Records. Records to substantiate this return must be retained and be available for a
period of at least three years following the date of filing the returns.

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