Form 13 - Nebraska Resale Or Exempt Sale Certificate For Sales Tax Exemption Page 2
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1
2INSTRUCTIONS
Who maY ISSue a ReSaLe CeRtIfICate. Form 13,
(3) a statement of basis for exemption including completion of all
information for the basis chosen, (4) the signature of an authorized
Section A, is to be issued by persons or organizations making
purchases of property or taxable services in the normal course of
person, and (5) the date the certificate was issued.
their business for the purpose of resale either in the form or condition
penaLtIeS. Any purchaser who gives a Form 13 to a seller for
in which it was purchased, or as an ingredient or component part of
any purchase which is other than for resale, lease, or rental in the
other property.
normal course of the purchaser’s business, or is not otherwise
exempted from sales and use tax under the Nebraska Revenue Act,
Who maY ISSue an eXempt SaLe CeRtIfICate.
shall be subject to a penalty of $100 or ten times the tax, whichever
Form 13, Section B can only be issued by persons or organizations
amount is larger, for each instance of presentation and misuse.
exempt from payment of the Nebraska sales tax by qualifying for
one of the six enumerated Categories of Exemption (see below).
Any purchaser, or their agent, who fraudulently signs a Form 13
Nonprofit organizations that have a 501(c) designation and are
may be found guilty of a Class IV misdemeanor.
exempt from federal and state income tax are not automatically
CATEGORIES OF EXEMPTION
exempt from sales tax. Only the entities listed in the referenced
1. Purchases made directly by certain governmental agencies
regulations are exempt from paying Nebraska sales tax on their
identified in
Nebraska Sales and Use Tax Reg-1-012,
Exemptions;
purchases when the exemption certificate is properly completed and
Reg-1-072, United States Government and Federal
Corporations;
provided to the seller. Organizations claiming a sales tax exemption
and
Reg-1-093, Governmental
Units, are exempt from sales tax.
may do so only on items purchased for their own use. For health care
A list of specific governmental units are provided in the above
organizations, the exemption is limited to the specific level of health
regulations. Governmental units are not assigned exemption
care they are licensed for. The exemption is not issued to the entire
numbers.
organization when multiple levels of health care or other activities are
provided or owned by the organization. Items purchased by an exempt
Sales to the United States government, its agencies, and
organization that will be resold must be supported by a properly
corporations wholly owned by the United States government are
completed Nebraska Resale Certificate, Form 13, Section A.
exempt from sales tax. However, sales to institutions chartered
or created under federal authority, but which are not directly
Indicate the category which properly reflects the basis for your
operated and controlled by the United States government for the
exemption. Place the corresponding number in the space provided
benefit of the public, generally are taxable. Construction projects
in Section B. If category 2 through 6 is the basis for exemption, you
for federal agencies have specific requirements, see
Reg-1-017
must complete the information requested in Section B.
Contractors.
Nebraska Sales and Use Tax Reg-1-013, Sale for Resale – Resale
Purchases that are not exempt from Nebraska sales and use tax
Certificate, and
Reg-1-014, Exempt Sale
Certificate, provide
include, but are not limited to, governmental units of other states,
additional information on the proper issuance and use of this
sanitary and improvement districts, urban renewal authorities,
certificate. These and other regulations referred to in these
rural water districts, railroad transportation safety districts, and
instructions are available on our Web site:
county historical or agricultural societies.
legal/regs/slstaxregs.
2. Purchases when the intended use renders it exempt as set out
Use Form 13E for purchases of energy sources which qualify for
in paragraph 012.02D of Reg-1-012, Exemptions. Complete
exemption. Use Form 13ME for purchases of mobility enhancing
the description of the item purchased and the intended use as
equipment on a motor vehicle.
required on the front of Form 13. Sellers of repair parts for
ContRaCtoRS. Form 13, Section C, Part 1, must be completed
agricultural machinery and equipment cannot accept a Form 13
by contractors operating under Option 1 or Option 3 to document
to exempt such sales from tax.
their tax-free purchase of building materials or fixtures from their
3. Purchases made by organizations that have been issued a
suppliers. Section C, Part 2, may be completed to exempt the
Nebraska Exempt Organization - Certificate of Exemption are
purchase of building materials or fixtures pursuant to a
Purchasing
exempt from sales tax.
Reg-1-090, Nonprofit
Organizations;
Agent Appointment, Form
17. See the
contractor information guides
Reg-1-091, Religious
Organizations; and
Reg-1-092, Educational
on our Web site for additional information.
Institutions, identify such organizations. These organizations will
be issued a Nebraska state exemption identification number. This
WheRe to fILe. Form 13 is given to the seller at the time of
exemption number must be entered in Section B of the Form 13.
the purchase of the property or service or when sales tax is due.
The certificate must be retained with the seller’s records for audit
4. Purchases of common or contract carrier vehicles and repair and
purposes. Do not send to the Department of Revenue.
replacement parts for such vehicles.
SALES TAX NUMBER. A purchaser who completes Section A
5. Purchases of manufacturing machinery or equipment by
and is engaged in business as a wholesaler or manufacturer is
a taxpayer engaged in business as a manufacturer for use
not required to provide an identification number. Out-of-state
predominantly in manufacturing. This includes the installation,
purchasers can provide their home state sales tax number. Section B
repair, or maintenance of such qualified manufacturing machinery
does not require an identification number when exemption
or equipment (see
Revenue Ruling
01-11-1).
category 1, 2, or 5 is indicated.
6. A sale that qualifies as an occasional sale, such as a sale of
pRopeRLY CompLeteD CeRtIfICate. A purchaser
depreciable machinery and equipment productively used by the
must complete a certificate before issuing it to the seller. To
seller for more than one year and the seller previously paid tax on
properly complete the certificate, the purchaser must include:
the item. The seller must sign and give the exemption certificate
(1) identification of the purchaser and seller, (2) a statement whether
to the purchaser. The certificate must be retained by the purchaser
the certificate is for a single purchase or is a blanket certificate,
for audit purposes (see
Reg-1-014, Exempt Sale
Certificate).
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