Instructions For Form 13 - Nebraska Resale Certificate

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INSTRUCTIONS
INSTRUCTIONS
INSTRUCTIONS
INSTRUCTIONS
INSTRUCTIONS
WHO MAY FILE A RESALE CERTIFICATE.
WHO MAY FILE A RESALE CERTIFICATE.
WHO MAY FILE A RESALE CERTIFICATE.
WHO MAY FILE A RESALE CERTIFICATE.
WHO MAY FILE A RESALE CERTIFICATE. A Nebraska
addition to the aforementioned penalty, be found guilty of a
Resale Certificate, Form 13, Section A is to be filed by persons
Class IV misdemeanor.
or organizations making purchases of property in the normal
CATEGORIES OF EXEMPTION.
CATEGORIES OF EXEMPTION.
CATEGORIES OF EXEMPTION. Indicate the category which
CATEGORIES OF EXEMPTION.
CATEGORIES OF EXEMPTION.
course of their business for the purpose of resale either in the
properly reflects the basis for your exemption. Place the
form or condition in which it was purchased, or as an ingredient
corresponding number in the space provided in Section B on the
or component part of other property.
face of this form. If category 2 through 6 is the basis for
Use Form 13AG for purchases of agricultural machinery and
Use Form 13AG for purchases of agricultural machinery and
Use Form 13AG for purchases of agricultural machinery and
Use Form 13AG for purchases of agricultural machinery and
Use Form 13AG for purchases of agricultural machinery and
exemption, you must complete the information requested in
equipment. Use Form 13E for purchases of energy sources
equipment. Use Form 13E for purchases of energy sources
equipment. Use Form 13E for purchases of energy sources
equipment. Use Form 13E for purchases of energy sources
equipment. Use Form 13E for purchases of energy sources
Section B. If category 6 is the basis for exemption, the seller must
which qualify for exemption.
which qualify for exemption.
which qualify for exemption.
which qualify for exemption.
which qualify for exemption.
sign this form.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE. A
CATEGORIES OF EXEMPTION
CATEGORIES OF EXEMPTION
CATEGORIES OF EXEMPTION
CATEGORIES OF EXEMPTION
CATEGORIES OF EXEMPTION
Nebraska Exempt Sale Certificate, Form 13, Section B must be
1. Purchase by the United States Government, its
filed by persons or organizations exempt from payment of the
agencies, and wholly owned subsidiary corporations;
Nebraska sales tax by qualifying for one of the six enumerated
the state of Nebraska, and any county, township, city, or
Categories of Exemption. Organizations claiming a sales tax
village within the borders of Nebraska, except
exemption may do so only on items purchased for their own use.
purchases for use in the business of furnishing gas,
Items purchased by an exempt organization that will be resold
water, electricity, or heat; a state owned and operated
must be supported by a properly completed Nebraska Resale
college or university; an irrigation or reclamation
Certificate, Form 13, Section A.
district or the irrigation division of a public power and
WHERE TO FILE.
WHERE TO FILE.
WHERE TO FILE.
WHERE TO FILE.
WHERE TO FILE. The Nebraska Resale or Exempt Sale
irrigation district; a fire protection district; the State
Certificate, Form 13, is given to the seller at the time of the
Board of Agriculture; the Nebraska Investment Finance
purchase of the property or when sales tax is due. The certificate,
Authority; the Research and Development Authority;
if issued, must be retained with the seller’s records for audit
the Small Business Development Authority, and
purposes.
licensees of the State Racing Commission.
For exemption category 6, the seller must sign and give the
Purchases by the governmental units of other states,
certificate to the purchaser. The certificate must be retained by
sanitary improvement districts, housing authorities,
the purchaser for audit purposes.
natural resource districts, urban renewal authorities,
CONTRACTORS.
CONTRACTORS.
CONTRACTORS.
CONTRACTORS.
CONTRACTORS. A Nebraska Resale or Exempt Sale Certifi-
rural water districts, railroad transportation safety
cate, Form 13, must be filed by contractors operating under
districts, airport authorities or municipal airport
Option 1 or 3. Contractors operating under Option 1 or 3 must
corporations, and county historical or agricultural
indicate their sales or consumer’s use tax identification number
societies are not
not
not
not exempt from Nebraska sales tax, and
not
in the space provided in Section C. Contractors operating under
may not issue a Nebraska Exempt Sale Certificate,
Option 1, 2, or 3 should refer to information guides titled “Ne-
Form 13, Section B.
braska Taxation of Contractors Option 1”, “Nebraska Taxation
2. Purchase when the intended use renders it exempt as set
of Contractors Option 2”, or “Nebraska Taxation of Contractors
out in paragraph 012.02D of Nebraska Sales and Use
Option 3”. Each information guide explains the sales and use tax
Tax Regulation 1-012, Exemptions. Complete the
responsibilities of contractors operating under each option.
description of the item purchased and the intended use
WHEN NO NUMBER IS REQUIRED
WHEN NO NUMBER IS REQUIRED
WHEN NO NUMBER IS REQUIRED. Section A does not
WHEN NO NUMBER IS REQUIRED
WHEN NO NUMBER IS REQUIRED
as required on the front of Form 13.
require an identification number when the purchaser has
3. Purchase by an organization created exclusively for
indicated that they are engaged in business as a wholesaler or
religious purposes; a nonprofit organization providing
manufacturer. Section B does not require an identification
services exclusively to the blind; a public or private
number when exemption category 1 or 2 is marked.
primary or secondary educational institution licensed
GOOD
FAITH
PROPERLY
COMPLETED
under Nebraska statutes; a private college or university
CERTIFICATE. A purchaser must properly complete a
licensed under Nebraska statutes; a hospital, skilled
certificate before it can be accepted in good faith by a retailer
nursing facility, or intermediate care facility which is
(seller). An incomplete or improperly completed certificate shall
licensed under sections 71-2017 to 71-2029 of the
constitute evidence of a lack of good faith. To properly complete
Nebraska statutes and organized not for profit; a
the certificate, purchasers must include: (1) identification of both
nonprofit organization providing services primarily for
the purchaser and seller, (2) a statement as to whether the
home health care purposes; health clinics, when owned
certificate is for a single purchase or is a blanket certificate for
or controlled by two or more hospitals and operated for
future sales, (3) a statement of basis for exemption including
the purpose of reducing the cost of health services, or
completion of all information for the basis chosen, (4) the
who receive funds under either the Urban or Rural
signature of an authorized person, and (5) the date the certificate
Health Initiative Program of the United States Public
was issued.
Health Service; a child caring agency licensed for
PENALTIES.
PENALTIES.
PENALTIES.
PENALTIES.
PENALTIES. Any purchaser, or the agent thereof, who gives a
24-hour daily care, supervision, custody, or control of
Nebraska Resale or Exempt Sale Certificate, Form 13, to a
children and established under sections 71-1901 to
retailer (seller) for any purchase which is other than for resale,
71-1904; or a licensed child placement agency.
lease, or rental in the regular course of the purchaser’s business,
4. Purchase of a common or contract carrier vehicle and/or
or is not otherwise exempted from the sales and use tax under
repair and replacement parts for such vehicle.
sections 77-2701 through 77-27,135 of the Nebraska Revenue
5. Purchase of materials to be incorporated into a
Act, as amended, shall be subject to a penalty of $100 or ten
construction project pursuant to an attached purchasing
times the tax, whichever amount is larger, for each instance of
agent appointment.
presentation and misuse. With regard to a blanket certificate, the
penalty shall apply to each purchase made during the period the
6. A sale that qualifies as an occasional sale, such as a sale
blanket certificate is in effect.
of depreciable machinery and equipment productively
used by the seller for more than one year and the seller
Any purchaser, or the agent thereof, who fraudulently signs a
Form 13 with the intention to avoid payment of the tax may, in
previously paid tax on the item.

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