Nebraska Form 6 PDF Details

The Nebraska 6 form serves a crucial role in the documentation and taxation process for the sale and purchase of motor vehicles and trailers in the state of Nebraska. Officially known as the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, this form requires comprehensive details from both the purchaser and seller, including names, addresses, and specific vehicle or trailer information such as make, body type, year, and the Vehicle Identification Number (VIN). Additionally, it outlines the method for computing the applicable sales or use taxes alongside the tire fee, taking into account factors like trade-in allowance and manufacturer’s rebates. It's designed to ensure that the correct amount of taxes and fees are collected at the time of sale, with penalties in place for late payment, detailed instructions for the computation of taxes, and clear stipulations for claiming exemptions under specific circumstances. The form also includes stern warnings against fraudulent reporting, highlighting the serious legal repercussions for wrongdoing. Integral to the legal documentation for vehicle sales in Nebraska, the form must be accurately completed and submitted to the relevant county or state authorities, ensuring compliance with Nebraska's tax laws and regulations. Beyond just a simple tax document, the Nebraska 6 form also plays a part in regulating fair trade practices and ensuring the state's fiscal policies are upheld in the context of vehicle sales and purchases.

QuestionAnswer
Form NameNebraska Form 6
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names revenue.nebraska.govsales-and-use-tax-formsSales and Use Tax FormsNebraska Department of Revenue

Form Preview Example

Nebraska Sales/Use Tax and Tire Fee Statement

for Motor Vehicle and Trailer Sales

FORM

6

Purchaser’s Name and Address

Seller’s Name and Address

 

Name

 

Name

 

 

 

 

 

 

 

Street or Other Address

 

Street or Other Address

 

 

 

 

 

 

 

City

State

Zip Code City

State

Zip Code

Purchased Vehicle/Trailer Description

Make

Body Type

Year

Vehicle ID Number (VIN)

Date of Purchase

Trade-in Vehicle/Trailer Description

Make

Body Type

Year

Vehicle ID Number (VIN)

License Plate Number

Was the trade-in vehicle being leased?

Yes

No

 

If Yes, enter -0- on line

2.

Tax Computation — See Instructions

1

Total sales price

 

 

1

 

2

Less trade-in allowance

 

 

2

 

 

Less manufacturer’s rebate assigned to dealer at time of sale

 

 

 

 

3

 

 

3

 

 

Tax base (line 1 minus lines 2 and 3) (if zero or less, enter -0-)

 

 

 

 

4

 

 

4

 

5

Nebraska sales or use tax (line 4 multiplied by rate)

5

 

 

 

 

Local sales or use tax (line 4 multiplied by rate)

 

 

 

 

6

6

 

 

 

 

Total Nebraska and local sales or use tax due (line 5 plus line 6)

 

 

 

 

7

 

 

7

 

 

Tire fee (Number of new tires ______ multiplied by $1)

 

 

 

 

8

 

 

8

 

 

Penalty for late payment

 

 

 

 

9

 

 

9

 

 

Interest for late payment

 

 

 

 

10

 

 

10

 

11

Balance due (total of lines 7, 8, 9, and 10)

 

 

11

 

 

 

 

 

 

 

 

Any dealer or seller who willfully prepares a false or fraudulent Nebraska Sales/Use Tax and Tire Fee Statement may be found guilty of a Class IV felony

sign

and will, upon conviction, be fined not more than $10,000, or be imprisoned not more than five years or both. Under penalties of law, I declare that I have

examined this statement and it is correct and complete.

 

 

 

 

here

 

 

 

 

 

 

 

 

 

 

Signature of Seller

 

Signature of Purchaser or Agent of Purchaser

 

Date

 

 

 

 

Nebraska Resale or Exempt Sale Certificate for Motor Vehicle and Trailer Sales

If exempt category 1 through 7 is claimed, requested information must be entered. Only categories 5 and 12 are exempt from the tire fee.

 

 

 

Type of Exemption

 

Type of Exemption

 

 

 

 

 

 

 

1

Purchase by an exempt organization holding a Certificate of Exemption issued

7

Purchase by a person with a disability with funds contributed by the U.S. Department

 

 

 

by the Nebraska Department of Revenue.

 

of Veterans Affairs or the Nebraska Department of Health and Human Services

 

 

 

Number 05 – ______________________

 

Finance and Support. Enter amount of contribution: $ _________________. See

 

 

 

 

instructions for “Purchase of a Motor Vehicle by a Person with a Disability.”

2

 

 

Vehicle will be used in a common or contract carrier capacity and the purchaser

8

 

Purchase by a governmental entity not engaged in the business of furnishing

 

 

 

shown on the face of this form holds a current Certificate of Exemption issued by

 

 

 

the Nebraska Department of Revenue. Number 05 –_____________________

 

gas, water, electricity, or heat.

3

Purchase by a lessor of motor vehicles. Sales tax on the fair market lease payments

9

Purchase of a header trailer, head hauler, header transport, or seed tender trailer

 

 

 

to be remitted under Nebraska Sales Tax Permit.

 

 

 

 

that is depreciable agricultural machinery and equipment for use in commercial

 

 

 

 

 

 

 

 

Lessor’s Sales Tax Number 01 – ______________________

 

agriculture. (Refer to the Agricultural Machinery and Equipment Sales Tax

4

Purchase under the Lessor’s Option and the motor vehicle will be leased to a

 

Exemption Information Guide.)

 

 

 

 

 

common or contract carrier who holds a valid Nebraska Certificate of Exemption

10

Vehicle is a gift or received by inheritance and tax was previously paid by the

 

 

 

Number 05-______________________.

 

 

 

 

donor. A gift is a voluntary transfer without any consideration. The donor paid the

 

 

 

 

 

 

 

 

Lessor must attach a copy of approved Nebraska Application for Election

 

tax on the previous transfer. If the person accepting the motor vehicle or trailer

 

 

 

of Lessors to Pay Sales and Use Tax on Cost of Motor Vehicles, Form 15.

 

as a gift or inheritance assumes a lien, mortgage, or encumbrance, the amount

 

 

5

 

 

owing shall be subject to sales and use tax. (Documentation required.)

 

 

Purchase by a Native American Indian residing in Indian country and the vehicle

 

 

 

 

 

 

 

 

is registered at a location within Indian country in Nebraska.

11

A transfer of a motor vehicle pursuant to an occasional sale as set out in Nebraska

 

 

 

 

 

 

 

Tax Exemption ID Card Number: ________________________

 

Sales and Use Tax Regulation 1-022.02 through 1-022.04.

 

 

6

 

 

 

 

 

Vehicle was purchased, licensed, and operated in a state other than Nebraska.

12

Purchase of a 30-day plate by a nonresident of Nebraska who does not intend

 

 

 

Identify state: _____________________________ (Documentation required.)

 

to remain in Nebraska more than 30 days from the date of purchase.

 

 

 

 

 

 

 

Any purchaser or agent who completes this exemption certificate for any purchase which is not exempt under the Nebraska Revenue Act, as amended, will

 

in addition to any tax, interest, or penalty otherwise imposed, be subject to a penalty of $100 or ten times the tax, whichever amount is larger. Under penalties

sign

of law, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is correct and complete.

 

 

here

 

 

 

Signature of Person Claiming Exemption

 

Date

 

 

 

For County Use Only

$_____________________

Tax Paid

______________________

Date Paid

The County, Purchaser, and Seller must keep a copy of the signed Form 6.

Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818

revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729

6-004-1967 Rev. 10-2021 Supersedes 6-004-1967 Rev. 4-2021

Instructions for Purchaser

Paying Taxes and Tire Fees. The purchaser of a motor vehicle or trailer must present two copies of this statement to the county treasurer, the Department of Motor Vehicles (DMV), or other designated county official within 30 days after the date of purchase, and pay the Nebraska and local sales or use tax, and the tire fee. The date of purchase is the earlier of two dates: the date on the motor vehicle title; or the date of possession, as evidenced by the date of purchase shown on the Nebraska Sales/Use Tax and Tire Fee Statement, Form 6. The purchaser should retain a copy of this statement for a period of at least six years.

Penalty and Interest. If the total sales or use tax and tire fee are not paid within 30 days of the purchase date, the county treasurer, DMV, or designated county official will assess and collect penalty and interest at the statutory rate. If you have any questions regarding the purchase date, or penalty and interest rates, please contact your local county treasurer’s office or the Nebraska Department of Revenue (DOR) at 800-742-7474 (NE and IA) or revenue.nebraska.gov.

Sales Tax Paid to Another State. A motor vehicle purchased in another state, with sales tax properly paid to the other state, but registered for the first time in Nebraska, is subject to use tax at the time of registration. If the state the vehicle was purchased in has reciprocity with Nebraska, the total sales tax paid in that state will be credited toward the total state and local use tax due in Nebraska. No refund will be made if the other state’s tax rate exceeds the total Nebraska and local use tax rate.

Line 2. A vehicle that is used as a trade-in must be titled in the name of the purchaser, except for vehicles titled in the name of the purchaser’s parent, guardian, or child. The trade in allowance includes the value of any motor vehicle, motorboat, all-terrain vehicle, or utility-type vehicle traded in for a motor vehicle. The trade-in vehicle must be described on the form and must be taken in trade at the time of the sale. The lessee of a motor vehicle who purchases or leases a different motor vehicle cannot receive a trade-in allowance on the leased motor vehicle returned to the lessor. A trade-in allowance is not allowed because the leased motor vehicle was not owned by the lessee. In addition, if the dealer purchases the leased motor vehicle, a trade-in allowance is not allowed on the purchase or lease of another motor vehicle.

Line 4. No refund will be made if the tax base results in a negative amount. Exemptions. If the transfer of title to the motor vehicle or trailer described on this statement is exempt from sales and use taxes, the Nebraska Resale or Exempt Sale Certificate, located on the front of this statement, must be completed prior to registration.

The purchaser must present documentation that supports the sales tax exemption. If the documentation is not sufficient, the county treasurer, DMV, or other designated county official is authorized to collect the sales tax. The purchaser may submit a claim to DOR requesting a refund of the sales taxes paid.

Purchase of a Motor Vehicle by a Person with a Disability. If the amount contributed by the U.S. Department of Veterans Administration (VA) or the Nebraska Department of Health and Human Services Finance and Support (DHHS) is the maximum amount allowed by law, the entire purchase price of the motor vehicle is exempt from sales tax. The entire purchase price is exempt, even if the purchase price is greater than the maximum amount contributed. If the contributed amount is less than the maximum amount allowed by law, only the amount contributed is exempt from sales tax. If there is a question as to whether the maximum amount was received, Form 21-4502, “Application for Automobile or Other Conveyance and Adaptive Equipment” issued by the VA, or the award letter issued by the DHHS, should be reviewed. A motor vehicle purchased with disability compensation is not exempt from sales tax.

Mobility Enhancing Equipment. Any person with a disability who is required to use durable medical equipment or prosthetics for moving from one place to another place, may purchase mobility enhancing equipment with a motor vehicle exempt from sales tax. Please refer to the Nebraska Certificate of Exemption for Mobility Enhancing Equipment on a Motor Vehicle, Form 13ME.

Underpayment of Tax. Underpayment of sales or use tax or tire fee on this statement must be reported on an Amended Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6XN. Form 6XN is available at each county treasurer’s office and DOR.

Instructions for Seller

Licensed Motor Vehicle Dealer or Licensed Permitholder. A motor vehicle dealer, or sales tax permitholder, must complete this statement for every sale of a motor vehicle or trailer. Signed copies should be distributed in the following manner:

1.A signed copy must be retained with your business records;

2.A signed copy must be mailed to DOR at the address at the bottom of the Form 6 if e-filing Nebraska and Local Sales and Use Tax Return, Form 10, or with Form 10 if filing on paper; and

3.Two signed copies must be given to the purchaser.

The sales price on line 1 must include amounts for destination charges, import custom fees, surcharges, service and maintenance agreements, document processing charges, charges for warranty transfers, and dealer-installed options.

Individual Without a Sales Tax Permit. An individual, who is not licensed to collect sales tax, must complete this statement for every

sale of a motor vehicle or trailer. The copies should be distributed in the following manner:

1.Retain a signed copy with your records; and

2.Provide two copies of the signed form to the purchaser.

An individual can accept another motor vehicle, motorboat, all-terain vehicle, or utility-type vehicle as a trade-in at the time of the sale to reduce the total sales price of the purchased motor vehicle.

Leased Vehicles. A lessee cannot use the previously-leased vehicle as a trade-in on the purchase of a new or used vehicle, unless the lessee has registered and paid sales tax on the buy-out amount.

Tire Fee. Motor vehicle dealers selling new motor vehicles, trailers, or semi-trailers are required to indicate the number of new tires, including the spare, on line 8. Dealers must also indicate the number

of new tires on a previously-owned vehicle.

Individuals selling used motor vehicles are not required to indicate the number of tires.

Instructions for County Treasurers, DMV, and Other Designated County Officials

Collecting Taxes and Tire Fees. The county treasurer, DMV, or other designated county official must collect the state and applicable local sales and use taxes, and the tire fee, prior to registering the motor vehicle or trailer.

A signed copy of this form must be receipted in the space provided for validation. A copy must be returned to the purchaser. Counties are required to retain a copy of this form and provide copies to DOR upon request.

Collection of Penalty and Interest. If the appropriate sales or use taxes and fees are not paid within 30 days after the purchase date, penalty and interest must be collected at the statutory rate from the due date through the date of payment. If the due date falls on a Saturday, Sunday, or a holiday, the purchaser may still pay the amount due on the next business day without incurring penalty and interest.

Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818

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This document requires specific details; in order to ensure accuracy, please adhere to the guidelines listed below:

1. When completing the Nebraska Form 6, ensure to incorporate all needed fields within its associated form section. This will help to facilitate the process, allowing for your information to be processed promptly and accurately.

Filling out part 1 in Nebraska Form 6

2. After finishing the last section, go on to the next part and fill out the necessary particulars in these blank fields - Total sales price Less tradein, Any dealer or seller who willfully, sign here Signature of Seller, Signature of Purchaser or Agent of, Date, Nebraska Resale or Exempt Sale, If exempt category through is, Type of Exemption, Type of Exemption, Purchase by an exempt, by the Nebraska Department of, Number, Vehicle will be used in a common, Purchase by a lessor of motor, and to be remitted under Nebraska.

Completing segment 2 of Nebraska Form 6

Always be really mindful while filling out Vehicle will be used in a common and Type of Exemption, since this is where many people make a few mistakes.

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