Fillable Form E911n - Nebraska Prepaid Wireless Surcharge Return (Page 2 of 2) in pdf

INSTRUCTIONS

WHO MUST FILE. Every person making taxable sales in Nebraska of prepaid wireless

telecommunications services must be licensed to collect the Nebraska Prepaid Wireless Surcharge

and must file the Nebraska Prepaid Wireless Surcharge Return, Form E911N, with the Nebraska

Department of Revenue (Department).

WHEN AND WHERE TO FILE. The return and payment are due on the 20th of the month

following the tax period covered by the return. Payments made by check or money order must be

postmarked by the U.S. Postal Service on or before the due date. Electronic Funds Transfer (EFT)

payments must be initiated before 5:00 p.m. Central Time on the due date. Paper returns must be

mailed to the Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923. Retain

a copy of this return for your records.

CREDIT RETURNS. If line 6 is a credit amount, documentation must be sent with the return

to support the credit. This documentation must include a letter of explanation, invoices, or credit

memos issued to customers. The credit may be applied to a balance due on line 7, if any, or used on

future returns. If the credit cannot be used in a reasonable amount of time, a refund of the amount

may be requested by furnishing the Department with a letter of explanation.

ELECTRONIC FILING. The Department encourages all taxpayers to file and pay electronically.

Taxpayers who have been approved to file a combined return must e-file original returns. If you

have questions about EFT, Internet filing, or payment options, visit

PENALTY AND INTEREST. If the return is not filed and paid by the due date, a penalty will be

assessed in the amount of 10% of the surcharge due or $25, whichever is greater. Interest on the unpaid

surcharge will be assessed at the rate printed on line 7 from the due date until payment is received.

SPECIFIC INSTRUCTIONS

LINE 1. Enter the total dollar amount of ALL sales of prepaid wireless telecommunications

services. Combined filers should report total sales for all Nebraska locations. Enter both taxable

and exempt sales rounded to the nearest dollar. Prepaid wireless telecommunications services

include sales of prepaid mobile phones, prepaid calling cards, and the recharging of both prepaid

phones and prepaid calling cards.

LINE 2. Enter the total dollar amount of sales made to entities exempt from the payment of sales

tax. These same entities are exempt from the E911 Surcharge. Include in this amount sales made

to the federal government or Nebraska governmental units, or exempt organizations providing a

Nebraska Resale or Exempt Sale Certificate, Form

13.

properly completed

LINE 5. A collection fee is given for collecting and remitting the surcharge.

LINE 8. All filers are encouraged to make payments electronically. If you are mandated to pay sales

tax electronically, then you are also mandated to pay the surcharge electronically. Do not send a

paper check if you are mandated to pay electronically. Those not mandated to pay electronically may

attach a check or money order for the amount on line 8, made payable to the Nebraska Department

of Revenue.

5-241-2013

Form E911n - Nebraska Prepaid Wireless Surcharge Return Page 2