Instructions For Form 10 - Nebraska And Local Sales And Use Tax Return - Nebraska Department Of Revenue


HOW TO GET LICENSED. You must complete a Nebraska Tax
LINE 1. Enter the total dollar amount of ALL sales, leases, rentals,
Application, Form 20, to apply for a sales and use tax permit. After the
and services made by your business. Record both taxable and exempt
application has been processed, you will receive your sales and use tax
gross revenue rounded to the nearest dollar. Out-of-state retailers enter
Nebraska identification number. Returns will be mailed to you by this
only Nebraska gross revenue. DO NOT include the amount of sales tax
department based on the filing frequency you are assigned.
WHO MUST FILE. Every person collecting Nebraska sales and use tax
LINE 2. Enter the net taxable sales from Form 10, Nebraska Schedule III
is required to hold a Nebraska sales and use tax permit and must file a
rounded to the nearest whole dollar. Refer to the Nebraska Schedule III
Nebraska and Local Sales and Use Tax Return, Form 10, on or before
instructions for allowable deductions.
the due date. Out-of-state retailers shall report only Nebraska sales on
this return.
use tax is a tax on items and applicable services purchased in Nebraska
WHEN AND WHERE TO FILE. This return, properly signed and
when there has been no payment of the sales tax. The consumer’s use
accompanied by a check or money order payable to the Nebraska
tax also applies to items purchased outside Nebraska and brought into
Department of Revenue, or EFT payment, will be considered timely
Nebraska for use, storage, or consumption on which a sales or use tax
filed if U.S. postmarked on or before the twenty-fifth day of the month
has not been paid to Nebraska or any other state. The consumer’s use tax
following the tax period covered by the return. A return is required even
is imposed upon the following transactions:
if there have been no taxable sales. Mail to the Nebraska Department of
Items purchased for resale which are withdrawn from inventory and
Revenue, P.O. Box 98923, Lincoln, Nebraska 68509-8923. Make a copy
used for personal or business use.
of this return for your records.
ELECTRONIC FILING QUESTIONS. If you have questions about
Property and applicable services purchased from a vendor who was
EFT, Telefile, Internet filing or payment options, visit our Web site at
not required or failed to collect the sales tax.
or call 1-800-433-8631.
LINE 8. A collection fee is allowed as a reimbursement for collecting
PREIDENTIFIED RETURN. This return is to be used only by the
the Nebraska and local sales tax.
retailer whose name is printed on it. If you have not received a return
LINE 12. A balance due resulting from a partial payment, mathematical
for the tax period, request a duplicate from the department. Do not file
or clerical errors, penalty, or interest relating to prior returns will be
returns which are photocopies, are for another tax period, or have not
entered on this line. The amount of interest includes interest on unpaid
been preidentified.
tax through the due date of this return. If the amount due is paid before
the due date, the interest will be recomputed and a credit will be given on
has changed and is a name change only (i.e., the ownership or federal
your next return. If the amount entered has been satisfied by a previous
identification number has not changed), mark through the previous name
remittance, it should be disregarded when computing the amount to remit
and plainly print the new name and write “name change only.” A change
on line 13. A credit will be indicated by the word “subtract” and can be
in ownership or type of ownership (individual to a partnership, partnership
subtracted from the amount due on line 11.
to a corporation, etc.) will require you to cancel your permit by checking
the box. The new owner(s) of the business should not file their return
LINE 13. If not required to remit payment via EFT, attach a check or
using the previous owner’s preidentified sales and use tax returns. The
money order payable to the Nebraska Department of Revenue for the
new owner(s) must complete a Nebraska Tax Application, Form 20, to
amount reported on line 13.
obtain their own sales and use tax permit.
SIGNATURES. This return must be signed by the taxpayer, partner,
If there is a change or correction in the name or address, mark through the
corporate officer, or member of a LLC. If the taxpayer authorizes another
incorrect information and plainly print the correct information. If this is the
person to sign this return, there must be a power of attorney on file with the
result of a relocation of your business, indicate this by writing “relocated”
Nebraska Department of Revenue. Any person who is paid for preparing
on the return. Reminder: A sales tax permit is required for each location.
a taxpayer’s return must also sign the return as preparer.
If there is an additional location opened, you need to apply for another
sales tax permit by filing a Nebraska Tax Application, Form 20.
CREDIT RETURNS. If line 11 is a credit amount, documentation
The Nebraska and Local Sales and Use Tax Worksheet is no longer a
must be sent with the return supporting the credit. This documentation
permanent part of this return. If you need this worksheet to compute the
must include a copy of the Form 10, Nebraska Schedule III, a letter of
amount of local sales and use tax to enter on Nebraska Schedule I for
explanation, invoices, or credit memos issued to customers. If a credit is
each local taxing jurisdiction, you can obtain a copy from our Web site
shown, it may be applied to current tax liability. If the credit cannot be
or by contacting us.
used in a reasonable amount of time, a Claim for Overpayment of Sales
and Use Tax, Form 7, may be filed. The statute of limitations for filing
the Form 7 is three (3) years from the due date following the end of the
LINE 1, LOCAL USE TAX. Total the amounts reported in Column A
period for which the credit was created.
and enter on line 1, Nebraska Schedule I and on line 5, Form 10.
PENALTY AND INTEREST. If the return is not filed by the due date, a
penalty will be assessed in the amount of 10 percent of the tax due or $25,
LINE 2, LOCAL SALES TAX. Total the amounts reported in Column B
whichever is greater. Interest on the unpaid tax will be assessed at the rate
and enter on line 2, Nebraska Schedule I and on line 6, Form 10.
printed on line 12 from the due date until payment is received.
If you collected a local sales tax or need to remit a local use tax for a
VERIFICATION AND AUDIT. Records to substantiate this return must
local taxing jurisdiction that is not listed on Nebraska Schedule I, write
be retained and be available for a period of at least three years following
the name of the local taxing jurisdiction, the amount of use tax, and the
the date of filing the return.
amount of sales tax in the space provided at the bottom of Nebraska
Schedule I. Any jurisdiction that you write in will be preidentified on
your next return.
For more information, see “Information Guides” under “Sales
and Use Tax” on our Web site.
You can find listings of the local taxing jurisdictions and the sales tax
rates on our Web site at .
Each return provides for reporting of both sales and use tax. Entries for
each tax remain separate. If the retailer intends to file a return for both
taxes, a word, statement, number (including zero), or figure must be
entered on the appropriate lines. Failure to do so will extend the statute
Follow Nebraska Schedule III instructions to compute the net taxable
of limitations for audit and collection purposes to five years.
sales and Nebraska Consumer’s Use Tax.


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