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Instructions for Form 10 |
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Who Must File. Every remote seller and every Multivendor Marketplace |
Specific Instructions |
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Platform (MMP) with more than $100,000 of gross sales or 200 or more |
Retailers must report the tax due for each type of tax. If no sales or use tax is due, |
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transactions in Nebraska is engaged in business in Nebraska. Sales of a remote |
the retailer must indicate that by entering a zero, N/A, line, word, or statement on |
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seller through an MMP count towards the thresholds. Every person, including |
the appropriate line for each tax. Failure to do so extends the statute of limitations |
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every MMP making taxable sales in Nebraska is a retailer and must hold a |
to six years for audit and collection purposes. |
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Nebraska Sales Tax Permit and must file a Nebraska and Local Sales and Use |
Complete the Nebraska Net Taxable Sales and Use Tax Worksheets to assist |
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Tax Return, Form 10, on or before the due date. Retailers should only report |
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with the Form 10. The paper version is attached; however, the online version |
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Nebraska sales on this return. |
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has many links that provide additional detail. |
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How to Obtain a Permit. You must complete a Nebraska Tax Application, |
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Line 1. Enter the total dollar amount of ALL Nebraska sales, leases, rentals, |
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Form 20, to apply for a sales tax permit. After the application has been processed, |
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and services made or facilitated by your business or by an MMP on your behalf. |
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you will receive your Nebraska sales tax ID number printed on the permit. |
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Enter both taxable and exempt sales. Line 1 does not include the amount of |
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When and Where to File. This return and payment are due the 20th of the |
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sales tax collected. |
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month following the tax period covered by the return. Refer to Payment Options |
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Line 2. Complete the Nebraska Net Taxable Sales and Use Tax Worksheets for |
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for specific details on electronic payment options. Payments made by check or |
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allowable exemptions, deductions, or the MMP deduction. Enter the Nebraska net |
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money order must be postmarked by the U.S. Postal Service on or before the due |
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taxable sales rounded to the nearest whole dollar. Retailers making sales through |
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date. Paper returns must be mailed to the Nebraska Department of Revenue, |
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MMPs refer to the MMP Users Only instructions below. |
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PO Box 98923, Lincoln, NE 68509-8923. Retain a copy of this return and all |
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schedules and worksheets for your records. |
Lines 4 and 5. Transactions Subject to Use Tax. Use tax is due on |
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Electronic Filing. The Nebraska Department of Revenue (DOR) encourages |
all taxable purchases when Nebraska and any applicable local sales tax is not |
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all taxpayers to file and pay electronically. Taxpayers who have been approved |
paid. Use tax is due on your cost of these items or taxable services. Some |
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to file a combined return must e-file original returns. Taxpayers required to pay |
examples include: |
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electronically or by credit card are also required to e-file the Form 10. DOR will |
Purchase of property (for example, uniforms, magazines, computers, |
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not mail a Form 10 to anyone required to pay electronically or to anyone who |
software) from a retailer; |
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has e-filed a Form 10 in the past. If you have questions about Internet filing or |
Purchase of taxable services (for example, repair or installation labor on |
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payment options, visit revenue.nebraska.gov. |
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tangible personal property, pest control, building cleaning, motor vehicle |
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Preidentified Return. This return should be used only by the retailer whose |
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towing) from a retailer; |
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name is printed on it. Do not file returns that are photocopies, are for another tax |
Purchase of property from outside Nebraska, brought to Nebraska for use |
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period, or have not been preidentified. If you have not received a return for the tax |
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or storage; and |
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period, and will be filing a paper return, visit the DOR’s website to print a Form 10. |
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Items withdrawn from inventory for use or donation. |
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Complete the Nebraska ID number, tax period, name, and address information. |
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Name and Address Changes. If the business name has changed and it is a |
Line 6. Enter the total local sales tax from the Schedule I. |
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name change only (for example, if the ownership or federal ID number has not |
Line 8. The retailer is allowed to retain a fee for collecting the Nebraska and |
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changed), mark through the previous name and plainly print the new name and |
local sales tax. |
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write “name change only.” If you e-file, name changes should be made on a |
Line 12. A balance due resulting from a partial payment, mathematical or |
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Nebraska Change Request, Form 22. |
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clerical errors, penalty, or interest relating to prior returns is entered on this line. |
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If there is a change or correction in the name or address, mark through the incorrect |
The amount of interest includes interest on unpaid tax through the due date of this |
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information and plainly print the correct information. If this is the result of a |
return. If the amount due is paid before the due date, interest will be recomputed |
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relocation of your business, indicate this by writing “relocated” on the return. |
and a credit will be on your next return. If you have already paid the amount on |
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If you are e-filing, you may make an address change during filing; however, |
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this line with a previous remittance, please disregard it. A credit is indicated by the |
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name changes must be done by filing a Form 22. See previous paragraph for |
word “subtract” and can be subtracted from the amount due on line 11. However, |
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name change information. Reminder: A sales tax permit is required for each |
if your records do not support this credit, please contact DOR. |
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location. If an additional location is opened, you must apply for another sales tax |
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Line 13. All taxpayers are encouraged to make payments electronically. Do not |
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permit by filing a Form 20. |
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send a paper check if you are mandated to pay electronically. Electronic payments |
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Ownership Changes. A change in ownership, or type of ownership |
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may be made using DOR’s free e-pay program (EFT Debit), by ACH Credit, |
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(individual to a partnership, partnership to a corporation, etc.) requires you to |
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credit card, or by phone. Refer to DOR’s website for payment and filing options. |
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cancel your permit and obtain a new permit for the new business. To cancel the |
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Signatures. Paper returns must be signed by the taxpayer, partner, officer, or |
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old permit, check the box in the upper left corner of the Form 10 or follow the |
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member. If the taxpayer authorizes another person to sign this return, there must |
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online instructions for cancelling your permit. The new owners must complete a |
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be a power of attorney on file with DOR. Any person who is paid for preparing |
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Form 20 to obtain their own sales tax permit. The new owners of the business |
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should not use the previous owner’s preidentified sales and use tax returns. |
a taxpayer’s return must also sign the return as preparer. E-filers are required to |
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Credit Returns. If line 11 is a credit amount, documentation must be sent |
identify the person completing the return during the filing process. |
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Nebraska Schedule I |
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with the return to support the credit. This documentation must include a letter |
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of explanation, invoices, or credit memos issued to customers. When e-filing, |
Line 1, Local Use Tax. Total the amounts reported in the use tax column and |
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complete the explanation box with information on the credit. You will be |
enter the total from Nebraska Schedule I, on line 5, Form 10. |
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contacted if additional documentation is required. If a credit is shown on |
Line 2, Local Sales Tax. Total the amounts reported in the sales tax column, |
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line 11, it may be applied to a balance shown on line 12, if any, or used on future |
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enter the total from Nebraska Schedule I, on line 6, Form 10. |
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returns. If the credit cannot be used in a reasonable amount of time, a Claim for |
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The Schedule I displays any city or county that has been reported in the |
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Refund of Sales and Use Tax, Form 7, may be filed. The statute of limitations for |
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last 12 months. A city or county may be added by writing the information |
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filing the Form 7 is three years from the due date following the end of the period |
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in the blank boxes on Schedule I. E-filers may add a city or county when |
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for which the credit was created. |
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completing Schedule I during filing. E-filers reporting to multiple localities |
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Amended Returns. An amended Form 10 is available on our website. |
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may upload a CSV file to ease this process. Any city or county that you write |
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The only way to file an amended Form 10 is on paper, even if you are |
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in or add during e-filing will be printed on your next return. You can find |
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mandated to file electronically. However, if mandated, any payments should |
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listings of the local city or county taxing jurisdictions and the sales tax rates at |
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still be made electronically. If you e-file, you can make changes to your |
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revenue.nebraska.gov. |
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filed return any time on or before the return’s due date. This feature is for |
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Multivendor Marketplace Platform (MMP) Users Only |
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current tax period returns only. After the due date of the return, an amended |
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Form 10 must be filed on a paper form. |
Retailers making sales into Nebraska using an MMP must enter the dollar |
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Penalty and Interest. If the return is not filed and paid by the due date, a |
amount of Nebraska sales reported by MMPs that are collecting Nebraska |
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sales tax on your behalf. Retain documentation from your MMPs that |
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penalty will be assessed in the amount of 10% of the tax due or $25, whichever |
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substantiates this amount. |
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is greater. Interest on the unpaid tax will be assessed at the rate printed on |
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MVL, ATV, UTV, and Motorboat Leases or Rentals |
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line 12 from the due date until payment is received. |
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Enter the portion of the state sales tax (reported on Form 10, line 3) that is from |
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Retention of Records. Records to substantiate this return must be kept and |
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all leases or rentals of: (1) automobiles, trucks, trailers, semitrailers, and truck |
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be available to the DOR for a period of at least three years following the date |
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tractors for periods of more than 31 days that are not classified as transportation |
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of filing the return. |
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equipment, see the Nebraska Sales Tax on Leased Motor Vehicles Information |
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Additional information regarding sales and use taxes may be found in the |
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Guide; (2) all-terrain and utility-type vehicles; or (3) motorboats and motorized |
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“Information Guides” section of the DOR’s website. |
personal watercraft (for example, jet skis or wave runners). |
