Fillable Form 2 - Nebraska And Local Business Use Tax Return (Page 2 of 2) in pdf

Instructions

For additional information about use tax, see the

Nebraska Use Tax Information

Guide.

Who Must File. Every business purchasing taxable property or services over the Internet, by catalog, or within

or outside of Nebraska, without payment of Nebraska and local sales tax, must report use tax. If you do not have

any Nebraska and/or local use tax liability for the tax period indicated on this return, you are not required to file a return.

When to File. This return is due on or before the 20th day of the month following the tax period.

How to File. Use the following to determine which form to file.

•

Businesses licensed to collect sales tax should file a

Nebraska and Local Sales and Use Tax Return, Form

10, to report both

sales and use taxes. Businesses may become licensed to collect sales tax by filing a

Nebraska Tax Application, Form

20.

•

Businesses not filing Form 10 must file a Nebraska and Local Business Use Tax Return, Form 2, to report use tax on purchases

where the Nebraska and local sales taxes were not paid.

•

Individuals report use tax on the

3, or may report use tax when they file

Nebraska and Local Individual Use Tax Return, Form

their

Nebraska Individual Income Tax Return, Form

1040N.

Transactions Subject to Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales tax

is not paid. Use tax is due on your cost of property or taxable services. Some examples include:

•

Purchase of property (for example, uniforms, magazines, computers, software) from a retailer;

•

Purchase of taxable services (for example, repair or installation labor on tangible personal property, pest control, building

cleaning, motor vehicle towing) from a retailer;

•

Purchase of property from outside Nebraska, brought to Nebraska for use or storage;

•

Property withdrawn from inventory for use or donated; and

•

Taxable services purchased and then donated.

Retention of Records. Records to substantiate this return must be retained for at least three years following the date of filing or

due date of the return, whichever is later.

Penalty and Interest. A penalty may be assessed for failure to timely file a return, or for failing to timely pay all tax when due.

Interest on the unpaid tax will be assessed from the due date until payment is received.

Specific Instructions

Line 1. The amount subject to use tax is the total cost of all taxable property and services purchased (including charges for delivery,

freight, and shipping, paid to the retailer) on which Nebraska and local sales taxes were not paid or were not paid at the correct rate.

Local Use Tax Table. Local use tax is due if the property purchased is delivered in a jurisdiction with local use tax, and you have

not paid the local sales tax.

Click here for current city or county codes and

rates.

Enter in Column A the total cost of property that was delivered within the boundaries of each local taxing jurisdiction where local

sales tax was not paid. Multiply each amount by the local jurisdiction’s tax rate and enter the result in Column B.

Examples:

Column A

Column B

Local

Amount Subject to

Local Use Tax

City or County

Code

Tax Rate

Local Use Tax

(Rate x Column A)

Omaha

1-365

.015

600.00

9.00

Bellevue

3-046

.015

50.00

0.75

LaVista

14-274

.015

300.00

4.50

Dakota County

134-922

.005

100.00

0.50

Line 5. A credit for tax properly paid in another state will be allowed on property that is subject to Nebraska use tax. The credit

must be applied to each item’s Nebraska and local use tax due. The credit allowed for each item cannot exceed the total Nebraska

and local use tax due on that item.

Line 8. All filers are encouraged to make payments electronically. Do not send a check if you are mandated to pay electronically.

Those not mandated may attach a check or money order for the amount on line 8, made payable to the Nebraska Department

of Revenue.

Authorized Signature. This return must be signed by the owner, partner, corporate officer, member of a limited liability

company, or individual. If the taxpayer authorizes another person to sign this return, there must be a

on file with

power of attorney

the Nebraska Department of Revenue.

Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.

10-2013

6-158-1974 Rev.

Supersedes 6-158-1974 Rev. 3-2012

Form 2 - Nebraska And Local Business Use Tax Return Page 2

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