Form 7-I - Tax Incentive Claim For Refund Of Sales And Use Taxes Page 2
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1
2
3INSTRUCTIONS
This form, if not properly completed and adequately supported,
is not a valid claim for refund (claim) and will be returned.
WHO MAY FILE. The claim can be filed by a qualified taxpayer who has received a qualification letter to establish
benefits under the following acts:
•
Nebraska Advantage Act (LB
312);
•
Employment and Investment Growth Act (LB
775); and
•
Nebraska Advantage Rural Development Act (LB
608).
All claims for refund of sales and use taxes under any of the tax incentive acts listed above must be filed using this
form. A separate form must be filed for each type of claim (direct, credit, and aircraft) and each type of tax incentive act.
This claim can also be filed by the owner of a building leased to a qualified company under either LB 312 or LB 775
for sales tax paid on the construction and improvements to the building.
A claim can also be filed by a company that has established tax credits under the
Nebraska Advantage Research and
Development Act (LB 312 R &
D).
WHEN TO FILE. The claim must be filed within the statute of limitations period for a sales and use tax refund (generally
three years from the 20th day of the month following the close of the period for which the payment was due). If the
payment was the result of a deficiency determination issued by the Nebraska Department of Revenue (Department),
the claim must be filed within six months after the determination becomes final, or within six months after the date of
payment with respect to the determination. For LB 312 and LB 775 attainment period direct refund claims, the claim
must be filed within three calendar years after the end of the year the required levels of employment and investment
are first met. The latest expiration date of these periods will be the last acceptable filing date.
Refund claims may be filed no more than once each quarter under LB 312 or LB 775, except that a claim for a refund
in excess of $25,000 may be filed at any time.
WHERE TO FILE. A claim for refund must be filed with the Nebraska Department of Revenue, PO Box 98903,
Lincoln, NE 68509-8903.
WHAT IS A VALID CLAIM FOR REFUND? A valid claim must have all of these items –
1. All applicable lines on the form must be completed.
2. The claim must be signed by an authorized person. If authorized by a
Power of Attorney, Form
33, a copy must
be included.
3. The claim must have adequate documentation for the Department to determine the validity of the claim. The
following are the minimum requirements for adequate documentation –
a. Enclose one detailed listing of the sales and use taxes paid for each separate refund claim that is requested.
The list should be in alphabetical order by vendor. Submit the information on a compact disk or email the
Excel file to the following email address: rev.incentives@nebraska.gov. The list should have the following
information and format:
Placed in
Item
NE
Local
Name of
NE
Local
Month
Invoice
Asset
Vendor
Invoice
Invoice
Taxable
Total
Service
Descrip-
Sales
Sales
Municipality
Use
Use
Use Tax
Included
Number
Name
No.
Date
Amount
Tax
Date
tion
Tax
Tax
or County
Tax
Tax
Remitted
P
b. Attach a copy of every invoice for LB 312 R & D claims where the total tax claimed is $50 or more. If the
claim is being filed for LB 775, LB 312, or LB 608, attach a copy of the qualification letter. Attach legible
copies of all invoices claiming sales and use taxes at or above the dollar threshold set by the Department.
Arrange the invoice copies in the same order that the invoices appear on the list. The invoices need to
clearly show the total purchase price and the amount of Nebraska and local sales tax paid. The Department
may contact you to request other legible copies of invoices on the list that were not sent with the claim or
any other documentation needed.
c. If you are claiming a refund of use tax paid, submit a copy of the
Nebraska and Local Sales and Use Tax
Return, Form
10, or
Nebraska and Local Business Use Tax Return, Form
2, the supporting list of the
purchases on which use tax was paid, and invoices at or above the dollar threshold set by the Department.
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