Instructions For Form 10

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FOR IMMEDIATE RELEASE:
March 2, 2007
FOR INFORMATION CONTACT:
Douglas A. Ewald, State Tax Commissioner
402/471-5604
APRIL 1 CHANGES IN SALES AND USE TAX
LINCOLN - State Tax Commissioner Douglas Ewald announced today that, effective April 1,
2007, the cities of Arapahoe, Clarks, Elm Creek, Greenwood, Harvard, Imperial, Shelton, and
Springview will begin imposing a city sales and use tax of one percent (1.0%); and the cities
of Gretna and Jackson will begin imposing a new city sales tax at the rate of one and one-
half percent (1.5%). Also effective April 1, 2007, the city of Hastings will decrease its current
one and one-half percent (1.5%) city sales tax to one percent (1.0%).
Merchants in those cities are being notified of the changes. According to Ewald, the
Department of Revenue also provides written notice of changes to sales tax permitholders in
affected cities. Literature listing jurisdictions with a local sales and use tax is being updated
and distributed.
Ewald said that all retailers who sell items for delivery in a community with a local (city)
sales tax are responsible for collecting both the local and state sales taxes. Local sales tax
receipts are reported to the Department of Revenue along with state sales tax receipts, and
are returned to the community from which they were collected. In the event sales tax is not
collected on a taxable sale by the merchant at the time of purchase, the buyer is
responsible for paying the appropriate use tax directly to the department.
Local sales and use taxes can be set at 0.5%, 1.0% and 1.5%. With these latest changes on
April 1, 2007, three cities and one county will have a 0.5% sales and use tax rate; 103 cities
will have a 1.0% rate; and 59 cities will have a 1.5% rate.
More detailed information about sales and use tax is available on the department's Web site
at , including rates, forms, information guides, revenue rulings,
frequently asked questions, and a schedule of the department's free educational seminars.
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APPROVED:
Douglas A. Ewald
State Tax Commissioner

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