Form 6mb - Nebraska Sales And Use Tax Statement (Page 2 of 2) in pdf

INSTRUCTIONS FOR PURCHASER

treasurer’s office or call the Nebraska Department of Revenue

DEFINITION OF A MOTORBOAT. A motorboat is any

watercraft propelled by any machinery, including watercraft

(Department), 800-742-7474 (NE and IA) or

temporarily equipped with detachable motors. A motorboat does

SALES TAX PAID TO ANOTHER STATE. A motorboat

not include a vessel which has a valid marine document issued

purchased in another state, with sales tax properly paid to the other

by the Bureau of Customs of the United States Government or

state, but registered for the first time in Nebraska, is subject to

any federal agency.

sales or use tax at the time of registration. If the state the motorboat

was purchased in has reciprocity with Nebraska, the total sales tax

Motorboats included in this definition include: open or closed

paid in that state will be credited toward the total state and local

bow outboard, inboard, inboard/outboard boats; airboats; cabin/

sales taxes due in Nebraska. No refund will be made if the other

house boats; canoes; sailboats; personal water craft (jet skis, wave

state’s tax rate exceeds the total Nebraska and local option sales

runners); pontoons; and any other watercraft propelled by a motor

tax rate. Proper documentation must be attached to support any

or detachable motor.

amounts entered on line 8.

PAYMENT OF TAX. The purchaser of a motorboat must present

EXEMPTIONS. If the transfer of title to the motorboat described

the white, yellow, and blue copies of this statement to the county

on this statement is exempt from sales and use taxes, the Nebraska

treasurer or designated county official within 30 days from the date

Resale or Exempt Sale Certificate located on the front of the

of purchase and pay the Nebraska and local sales and use taxes. The

statement must be completed prior to registration.

date of purchase is the earlier of two dates: the date on the motorboat

The purchaser must present documentation that supports the sales

title; or the date of possession as evidenced by the Nebraska Sales

tax exemption. If the documentation is not sufficient, the county

and Use Tax Statement for Motorboat Sales, Form 6MB. The

treasurer or designated county official is authorized to collect

purchaser should retain their copy of this statement for a period

the tax. The purchaser may submit to the Department a claim

of at least five years.

requesting that the taxes paid be refunded.

PENALTY AND INTEREST. If the total sales tax is not paid within

UNDERPAYMENT OF TAX. Underpayment of sales and use

30 days of the purchase date, the county treasurer or designated

taxes on this statement must be reported on an

Amended Nebraska

county official will assess and collect penalty and interest at the

Sales and Use Tax Statement for Motorboat Sales, Form

6XMB.

statutory rate. If you have any questions regarding the due date,

Form 6XMB is available at each county treasurer’s office and

or penalty and interest rates, please contact your local county

the Department.

INSTRUCTIONS FOR SELLER

charges, and charges for warranty transfers. Accessories and

LICENSED MOTORBOAT DEALER OR LICENSED

other items that are sold separately (not with a motorboat) are

PERMIT HOLDER. A motorboat dealer, or sales tax permit

taxable. The retailer is required to collect and remit sales tax on

holder, must complete this statement for every sale of a motorboat.

these retail sales.

If a motorboat trailer is sold, the motorboat dealer, in addition to

completing Form 6MB, must also complete a

Nebraska Sales/

TRADE-IN. The amounts allowed as a trade-in for a motorboat

Use Tax and Tire Fee Statement for Motor Vehicles and Trailer

and trailer must be separately identified and entered on the

Sales, Form

appropriate lines of Form 6MB and Form 6, respectively.

1. The pink copy must be retained with your business

INDIVIDUAL WITHOUT SALES TAX PERMIT. An individual

records;

who is not licensed to collect sales tax must complete this

2. The green copy must be mailed with your Nebraska and

statement for every sale of a motorboat.

Local Sales and Use Tax Return, Form 10; and

The pink copy must be retained with your records; and

3. The white, yellow, and blue copies must be given to the

The white, yellow, and blue copies must be given to the

purchaser.

The sales price on line 1 must include charges for the boat, motor,

accessories, destination charges, import custom fees, surcharges,

An individual can only accept another motorboat as a trade-in to

service and maintenance agreements, document processing

reduce the total sales price of the purchased motorboat.

INSTRUCTIONS FOR COUNTY TREASURERS AND DESIGNATED COUNTY OFFICIALS

COLLECTION OF TAX. The county treasurer or designated

COLLECTION OF PENALTY AND INTEREST. If the

county official must collect the state and applicable local sales

appropriate taxes are not paid within 30 days of the purchase

and use taxes, prior to registering the motorboat.

date, penalty and interest must be collected at the statutory rate

from the due date through the date of payment. If the due date

The white, yellow, and blue copies of this statement must be

falls on a Saturday, Sunday, or a holiday, the purchaser may still

receipted in the space provided for validation. The blue copy of

pay the amount due on the next business day without incurring

the statement must be returned to the purchaser. The yellow copy

penalty and interest.

must be retained in your files, and the white copy submitted to

the Department with your monthly returns.

NEBRASKA DEPARTMENT OF REVENUE, PO BOX 94818, LINCOLN, NE 68509-4818

Form 6mb - Nebraska Sales And Use Tax Statement Page 2

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