Form 3 - Nebraska And Local Individual Use Tax Return Page 2
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1
2INSTRUCTIONS
For additional information about use tax, see the
Nebraska Use Tax Information
Guide.
WHO MUST FILE. Every individual purchasing taxable items 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.
WHEN TO FILE. A return may be filed at any time: after each purchase; monthly; quarterly; or annually.
HOW TO FILE. Individual use tax may be reported on the Nebraska and Local Individual Use Tax Return, Form 3,
or on the
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 taxes are not paid. Use tax is due on your cost of these items or taxable services. Some
examples include:
•
Purchases made online or from a mail order catalog;
•
Purchase of property (for example, books, clothing, computers, software) from a retailer who did not collect the
Nebraska and local sales taxes;
•
Purchase of taxable services (for example, pest control, building cleaning, motor vehicle towing) from a retailer
who did not collect the Nebraska and local sales taxes; and
•
Purchase of property from outside Nebraska, brought to Nebraska for use or storage.
CREDIT FOR TAX PAID TO OTHER STATES. File a
Nebraska and Local Business Use Tax Return, Form
2, to
report use tax if you are claiming a credit for taxes properly paid to other states.
SPECIFIC INSTRUCTIONS
LINE 1. The amount subject to use tax is the total cost of all taxable items and services (includes shipping, handling,
etc.) and delivery charges 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 your purchase is delivered in a jurisdiction with a 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 items that were 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:
Local
Local
City or County
Code
Tax Rate
Column A
Column B
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 4. Include a check or money order payable to the Nebraska Department of Revenue for the amount reported
on line 4.
AUTHORIZED SIGNATURE. This return must be signed by the taxpayer. If the taxpayer authorizes another
on file with the Nebraska Department of Revenue.
person to sign this return, there must be a
power of attorney
Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.
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