Fillable Form 93 - Nebraska Tire Fee Return (Page 2 of 2) in pdf

tire fee is due. Mail the return and payment to the Nebraska

tire, but does not include a recapped or regrooved tire. New

Department of Revenue, P.O. Box 94818, Lincoln, Nebraska

tires sold speciﬁcally for vehicles (except for farm tractors)

68509-4818.

designed for off-road use, such as golf carts, all-terrain

vehicles, or farm discs are not qualiﬁed tires, and therefore

PREIDENTIFIED RETURN. This return is to be used only

are not subject to the fee.

by the Nebraska Tire Fee permitholder whose name is printed

on it. If you have not received a preidentiﬁed return for a

Enter the total number of qualiﬁed tires sold during this

particular period, request a duplicate from the department.

period.

Do not ﬁle returns which are photocopies, returns from a

LINE 2. Enter the number of qualiﬁed tires delivered to

previous reporting period, or returns which have not been

purchasers who take possession of the tires outside Nebraska.

preidentiﬁed.

This includes sales of qualiﬁed tires sold to native American

reservation Indians where title and possession are taken within

You may change the names and addresses printed on this

the boundaries of a Nebraska Indian reservation. Out-of-state

return provided the changes are not being made because of an

retailers will not use this line.

ownership change or a change in your federal identiﬁcation

number.

LINE 3. Enter the number of qualiﬁed tires sold to the federal

government or its agencies. The federal government and its

To change the location or mailing name and address, mark

agencies are exempt from the tire fee.

through the incorrect information and plainly print the correct

information. In addition, write on the face of the return, “name

Qualiﬁed tires sold to a state, county, or local government

or address change only.” The location address cannot be a

agency are subject to the tire fee.

post ofﬁce box number.

LINE 4. Enter the total number of new tires included on line 1

If you are changing the name or address of the business

that were sold to another retailer for resale. You must have a

because of a (1) change in ownership, (2) change in the legal

completed resale certiﬁcate from each purchaser for which a

form of the business (e.g., proprietorship to corporation), or

deduction is claimed.

(3) change in your federal identiﬁcation number, you must

LINE 7. A balance due or credit resulting from a partial

complete and return a Nebraska Tax Application, Form 20,

payment, mathematical or clerical errors, penalty, or interest

to obtain new permits, licenses, and certiﬁcates. The former

relating to prior returns will be entered in this space by the

owner of the business must cancel all of their permits,

department. The amount of interest includes interest on any

licenses, and certiﬁcates by ﬁling a Nebraska Change Request,

unpaid fee through the due date of this return. If the amount

Form 22.

due is paid before the due date, interest will be recomputed

and a credit will be given on your next return. If the amount

PENALTY AND INTEREST. If the return is not ﬁled by the

entered has been satisﬁed by a previous remittance, it should

prescribed due date, or when the tire fee is due but not paid by

be disregarded when computing the amount to remit on

the due date, a penalty will be assessed in the amount of $25.00

line 8.

or ten percent of the tax due, whichever is greater. Interest on

the unpaid fee will be assessed at the rate printed on line 7

LINE 8. If line 7 shows a credit, subtract that amount from

from the due date until the date the payment is received.

line 6. Enter the difference on line 8 and attach payment. If

line 7 shows an amount due, add that amount to line 6. Enter

VERIFICATION AND AUDIT. The records required to

the total on line 8 and attach payment.

substantiate this return must be retained and be available for

at least three years following the date of ﬁling the return.

AUTHORIZED SIGNATURE. This return must be signed

by the owner, partner, or corporate ofﬁcer. If the taxpayer

SPECIFIC INSTRUCTIONS

authorizes another person to sign this return, there must be a

LINE 1. A qualiﬁed tire is any new motor vehicle, trailer,

power of attorney on ﬁle with the department.

semitrailer, or farm tractor tire (including take off tires)

made of rubber or other resilient material, and delivered to

Any person who is paid for preparing a taxpayer’s return must

a customer in Nebraska. This includes a pneumatic or solid

also sign the return as preparer.

Form 93 - Nebraska Tire Fee Return Page 2

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