Form 10 at a glance
What it is: Form 10 is the Nebraska and Local Sales and Use Tax Return.
Who signs: Under sign here, sign the Authorized Signature line and fill in Title, Daytime Phone, Date and Email Address.
A filled-in Form 10 example: a retailer files for January 2026
How to fill out Form 10, box by box
Tax Period, Nebraska ID Number and Due Date
The top of the form has Tax Period, Tax Category, Nebraska ID Number, Rpt. Code and Due Date.
Name and address, and the permanently closed box
Fill in the Name and Location Address and the Name and Mailing Address.
Name, address, or ownership changes? See instructions.
Check the box if your business has permanently closed, has been sold to someone else, or your permit is no longer needed. New owners must apply for their own sales tax permit.
Lines 1 to 4, sales and use tax
Line 1 is the gross sales and services in Nebraska (see instructions and worksheets).
Line 2 is the net Nebraska taxable sales as shown on line 2, Form 10 Worksheets (see instructions).
If you had transactions in a Good Life District, complete Section C of Schedule I prior to completing Lines 3 and 4.
Line 3 is the Nebraska sales tax (line 2 multiplied by).
Line 4 is the Nebraska use tax (see instructions).
Lines 5 to 9, local tax and collection fee
Complete Nebraska Schedule I prior to completing lines 5 & 6.
Line 5 is the local use tax from Nebraska Schedule I.
Line 6 is the local sales tax from Nebraska Schedule I.
Line 7 is the total Nebraska and local sales tax (line 3 plus line 6).
Line 8 is the sales tax collection fee (line 7 multiplied by .025; if the result is $75.00 or more, enter $75.00) (checked November 8, 2026).
Line 9 is the sales tax due (line 7 minus line 8).
Lines 10 and 11, total tax due
Line 10 is the total Nebraska and local use tax (line 4 plus line 5). Line 11 is the total Nebraska and local sales and use tax due (line 9 plus line 10).
Line 12, previous balance
Line 12 is the previous balance with applicable interest and payments received.
Line 13, balance due and electronic payment
Line 13 is the balance due (line 11 plus or minus line 12). Pay in full with return.
Check the box if your payment is being made electronically.
Signing the return
Under penalties of law, I declare that as taxpayer or preparer I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is correct and complete.
Under sign here, sign the Authorized Signature line and fill in Title, Daytime Phone, Date and Email Address.
Paid preparer's use only
Under paid preparer's use only, sign the Preparer's Signature line and fill in Date, Preparer's PTIN, and Print Firm's Name (or yours if self-employed), Address, and Zip Code, EIN and Daytime Phone.
Due on the 20th, and where to file
This return is due on or before the 20th day of the month following the tax period indicated on the form.
Use NebFile to electronically file and pay your taxes. Paper filers mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.
Nebraska Schedule I - Local Sales and Use Tax
On Schedule I, line 1 is the local use tax: enter the total of the use tax column here and on line 5, Form 10.
On Schedule I, line 2 is the local sales tax: enter the total of the sales tax column here and on line 6, Form 10.
Section A, Multivendor Marketplace Platform users
Section A is for Multivendor Marketplace Platform (MMP) Users Only. Retailers, including remote retailers, enter the total dollar amount of their Nebraska sales made by MMPs collecting and remitting sales tax on their behalf. Include this amount in line 1.G., Nebraska Net Taxable Sales and Use Tax Worksheets, Form 10 (see Form 10 instructions) (Code 700-700).
Section B, leases, rentals and aircraft
Section B is to be completed by retailers who are leasing (1) motor vehicles to others for periods of more than 31 days; (2) ATVs or UTVs; or (3) motorboats or motorized personal watercraft; or (4) Aircraft Sales and Leases.
Section C, Good Life District state tax
Section C, Good Life District (GLD) State Tax: complete Section C prior to completing Form 10. It is only to be completed by retailers physically located within a GLD.
GLD retailers need to specifically account for sales physically occurring and completed within the GLD.
In Section C, enter the total of Column A on Line 4, Form 10 and enter the total of Column B on Line 3, Form 10.
Where to get help with Form 10
For tax assistance, call 800-742-7474 (NE and IA) or 402-471-5729.
Sources
[1] Form 10 (Rev. 1-2026), Nebraska and Local Sales and Use Tax Return, Nebraska Department of Revenue (the Official source link on this page).