Instructions For Form 10 - Nebraska And Local Sales And Use Tax Return Page 2

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INSTRUCTIONS FOR FORM 10
be entered on the appropriate lines. Failure to do so will extend the
HOW TO GET LICENSED. You must complete a Nebraska Tax
statute of limitations for audit and collection purposes to fi ve years.
Application, Form 20, to apply for a sales and use tax permit. After
the application has been processed, you will receive your sales and use
Complete Nebraska Schedule III to assist in completing Form 10,
tax Nebraska identifi cation number. Returns will be mailed to you by
lines 1 through 4.
this department based on the fi ling frequency you are assigned.
LINE 1. Enter the total dollar amount of ALL sales, leases, rentals,
WHO MUST FILE. Every person making taxable sales in Nebraska
and services made by your business. Record both taxable and exempt
is required to hold a Nebraska sales and use tax permit and must fi le
gross revenue rounded to the nearest dollar. Out-of-state retailers
a Nebraska and Local Sales and Use Tax Return, Form 10, on or
enter only Nebraska gross revenue. DO NOT include the amount of
before the due date. Out-of-state retailers shall report only Nebraska
sales tax collected.
sales on this return.
LINE 2. Enter the net taxable sales from Form 10, Nebraska
WHEN AND WHERE TO FILE. This return, properly signed and
Schedule III rounded to the nearest whole dollar. Refer to the Nebraska
accompanied by a check or money order payable to the Nebraska
Schedule III instructions for allowable deductions.
Department of Revenue, or EFT payment, will be considered timely
LINES 4 and 5, CONSUMER’S USE TAX LIABILITY. The
fi led if U.S. postmarked on or before the twenty-fi fth day of the
consumer’s use tax is a tax on items and applicable services purchased
month following the tax period covered by the return. A return is
in Nebraska when there has been no payment of the sales tax. The
required even if there have been no taxable sales. Mail to the Nebraska
consumer’s use tax also applies to items purchased outside Nebraska
Department of Revenue, P.O. Box 98923, Lincoln, Nebraska 68509-
and brought into Nebraska for use, storage, or consumption on which
8923. Make a copy of this return for your records.
a sales or use tax has not been paid to Nebraska or any other state. The
ELECTRONIC FILING QUESTIONS. If you have questions about
consumer’s use tax is imposed upon the following transactions:
EFT, Telefi le, Internet fi ling or payment options, visit our Web site at
1.
Items purchased for resale which are withdrawn from inventory
or call 1-800-433-8631.
and used for personal or business use.
PREIDENTIFIED RETURN. This return is to be used only by the
2.
Property and applicable services purchased from a vendor who
retailer whose name is printed on it. If you have not received a return
was not required or failed to collect the sales tax.
for the tax period, request a duplicate from the department. Do not
fi le returns which are photocopies, are for another tax period, or have
LINE 8. A collection fee is allowed as a reimbursement for collecting
not been preidentifi ed.
the Nebraska and local sales tax.
NAME, ADDRESS, OWNERSHIP CHANGES. If the business
LINE 12. A balance due resulting from a partial payment,
name has changed and is a name change only (i.e., the ownership
mathematical or clerical errors, penalty, or interest relating to prior
or federal identifi cation number has not changed), mark through
returns will be entered on this line. The amount of interest includes
the previous name and plainly print the new name and write “name
interest on unpaid tax through the due date of this return. If the amount
change only.” A change in ownership or type of ownership (individual
due is paid before the due date, the interest will be recomputed and
to a partnership, partnership to a corporation, etc.) will require you
a credit will be given on your next return. If the amount entered has
to cancel your permit by checking the box. The new owner(s) of
been satisfi ed by a previous remittance, it should be disregarded when
the business should not fi le their return using the previous owner’s
computing the amount to remit on line 13. A credit will be indicated
preidentifi ed sales and use tax returns. The new owner(s) must
by the word “subtract” and can be subtracted from the amount due
complete a Nebraska Tax Application, Form 20, to obtain their own
on line 11.
sales and use tax permit.
LINE 13. If not required to remit payment via EFT, attach a check
If there is a change or correction in the name or address, mark through
or money order payable to the Nebraska Department of Revenue for
the incorrect information and plainly print the correct information.
the amount reported on line 13.
If this is the result of a relocation of your business, indicate this by
SIGNATURES. This return must be signed by the taxpayer, partner,
writing “relocated” on the return. Reminder: A sales tax permit is
corporate offi cer, or member of a LLC. If the taxpayer authorizes
required for each location. If there is an additional location opened,
another person to sign this return, there must be a power of attorney
you need to apply for another sales tax permit by fi ling a Nebraska
on fi le with the Nebraska Department of Revenue. Any person who
Tax Application, Form 20.
is paid for preparing a taxpayer’s return must also sign the return as
CREDIT RETURNS. If line 11 is a credit amount, documentation
preparer.
must be sent with the return supporting the credit. This documentation
NEBRASKA SCHEDULE I
must include a copy of the Form 10, Nebraska Schedule III, a letter of
LINE 1, LOCAL USE TAX. Total the amounts reported in Column
explanation, invoices, or credit memos issued to customers. If a credit
A and enter on line 1, Nebraska Schedule I and on line 5, Form 10.
is shown, it may be applied to current tax liability. If the credit cannot
be used in a reasonable amount of time, a Claim for Overpayment of
LINE 2, LOCAL SALES TAX. Total the amounts reported in
Sales and Use Tax, Form 7, may be fi led. The statute of limitations
Column B and enter on line 2, Nebraska Schedule I and on line 6,
for fi ling the Form 7 is three (3) years from the due date following
Form 10.
the end of the period for which the credit was created.
If you collected a local sales tax or need to remit a local use tax for
PENALTY AND INTEREST. If the return is not fi led by the due
a local taxing jurisdiction that is not listed on Nebraska Schedule I,
date, a penalty will be assessed in the amount of 10 percent of the
write the name of the local taxing jurisdiction, the amount of use
tax due or $25, whichever is greater. Interest on the unpaid tax will
tax, and the amount of sales tax in the space provided at the bottom
be assessed at the rate printed on line 12 from the due date until
of Nebraska Schedule I. Any jurisdiction that you write in will
payment is received.
be preidentifi ed on your next return. You can fi nd listings of the
local taxing jurisdictions and the sales tax rates on our Web site at
VERIFICATION AND AUDIT. Records to substantiate this return
.
must be retained and be available for a period of at least three years
following the date of fi ling the return.
NEBRASKA SCHEDULE I - MVL
SPECIFIC INSTRUCTIONS
Enter t
Enter t
Enter he portion of state sales tax (reported on Form 10, line 3) that
is from the lease of motor vehicles for periods of more than 31 days.
For more information, see “Information Guides” under
Motor vehicles include automobiles, trucks, trailers, semitrailers, and
“Sales and Use Tax” on our Web site.
truck tractors which are not classifi ed as transportation equipment.
Each return provides for reporting of both sales and use tax. Entries
See our Leased Motor Vehicles Information Guide.
for each tax remain separate. If the retailer intends to fi le a return for
both taxes, a word, statement, number (including zero), or fi gure must

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