Fillable Form 94 - Nebraska Waste Reduction And Recycling Fee Return (Page 2 of 4) in pdf

INSTRUCTIONS

included in its taxable sales, complete the worksheet at

WHO MUST FILE. Every Nebraska business location that

the bottom of Form 94 to determine if its taxable sales of

had $50,000 or more in sales of tangible personal property

subject to sales tax during the reporting period covered

tangible personal property were less than $50,000. If less

by this return, must ﬁle a Nebraska Waste Reduction and

than $50,000, no fee is due. Form 94 must be ﬁled even if

there is no fee due.

Recycling Fee Return, Form 94, on or before the due date.

LINE 1. Enter the net taxable sales as reported on line 2

Businesses With One Nebraska Retail Location.

of your Nebraska and City Sales and Use Tax Return,

The $25 fee is due unless the worksheet is completed and

Form 10, for the preceding 12-month period ending June 30.

the remaining taxable sales of tangible personal property are

NOTE: Motor vehicle and motorboat dealers must also

less than $50,000.

include their sales of motor vehicles, trailers, semitrailers,

Businesses With More Than One Nebraska Retail

and motorboats on line 1 of this return.

Location. A separate return was sent to each location because

LINE 8. The following services are subject to sales tax;

your business was not licensed to ﬁle a combined sales tax

however, since they are not tangible personal property they

return during the period covered by this return. The $25 fee is

can be deducted on the worksheet. Building cleaning and

due for EACH location, unless the worksheet is completed and

maintenance services; pest control services; security and

the remaining taxable sales of tangible personal property for

detective services; motor vehicle washing and waxing; motor

a location are less than $50,000. You may send in one check

vehicle towing; motor vehicle painting; computer software

with all of the returns for the total amount due or a separate

training; animal specialty services; recreational vehicle (RV)

check with each return.

park services; repair, maintenance, installation or application

Businesses With More Than One Nebraska Retail

labor; and certain construction services.

Location Filing a Combined Sales Tax Return. The

SCHEDULE. If the number of business locations in Nebraska

enclosed schedule lists all Nebraska retail locations that are

as printed on line 1, Form 94, is greater than one, a separate

a part of the combined ﬁling with reported taxable sales of

schedule is enclosed with your Form 94. This schedule

more than $50,000. The $25 fee is due for EACH location with

is only to be used by businesses that have been approved

taxable sales of tangible personal property of $50,000 or more.

to ﬁle combined sales tax returns. The schedule lists (by

Use the enclosed schedule to determine whether the taxable

Nebraska identiﬁcation number) only those Nebraska retail

sales for a particular location are less than $50,000.

locations that reported $50,000 or more in taxable sales. To

Motor Vehicle and Motorboat Dealers. See line 1

determine if any of the locations had taxable sales of tangible

instructions of the worksheet.

personal property of less than $50,000, you must complete

the information on the schedule for that location. You do not

WHEN AND WHERE TO FILE. This return is considered

owe the $25 fee for any location that has less than $50,000 of

timely ﬁled if postmarked on or before the due date stated on

taxable sales as calculated in Column 9 of the schedule.

the face of the return. Mail to the Nebraska Department of

Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818.

It is not necessary to complete the information for a

location if you know that its taxable sales of tangible

If Form 94 is returned without payment and without the

personal property are $50,000 or more.

completed worksheet or a letter of explanation, you will be

billed for the fee based on the number of locations printed

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

on line 1, plus applicable penalty and interest.

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

due date, a ﬁve dollar ($5) penalty will be assessed. Interest

PREIDENTIFIED RETURN. This return is to be used only

on the unpaid balance will be assessed at the rate printed on

by the retailer whose name is printed on it.

line 3 from the due date until payment is received.

If you have sales of tangible personal property of $50,000 or

SIGNATURES. This return must be signed by the taxpayer,

more at a location and you have not received a preidentiﬁed

partner, or corporate ofﬁcer. If the taxpayer authorizes another

return for the tax period, request a duplicate from the

person to sign this return, there must be a power of attorney

department. Do not ﬁle returns which are for another period,

on ﬁle with the department or attached to this return.

or returns which have not been preidentiﬁed. If the business

name, location, or mailing address is not correct, mark

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

through the incorrect information and plainly print the correct

also sign the return as preparer.

information.

If you need additional assistance, contact the Nebraska

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

WORKSHEET. If the number of business locations in

68509-4818, or dial 1-800-742-7474 in Nebraska and Iowa,

Nebraska as printed on line 1, Form 94, is one, and this

or 1-402-471-5729.

location had sales of other than tangible personal property

Form 94 - Nebraska Waste Reduction And Recycling Fee Return Page 2

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