Nebraska Sales Tax Statement Form – Fill Out and Use This PDF

Nebraska Sales/Use Tax and Tire Fee Statement

for Motor Vehicle and Trailer Sales

FORM

6

Make

TRADE-IN VEHICLE/TRAILER DESCRIPTION

PAYMENT OF TAX AND TIRE FEE. The purchaser of a motor vehicle or trailer must present the white, yellow, and blue copies of this statement to the county treasurer, the Department of Motor Vehicles (DMV), or other designated county oficial within 30 days from the date of purchase, and pay the Nebraska and local sales and 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 Nebraska Sales/Use Tax and Tire Fee Statement, Form 6. The purchaser should retain their copy of this statement for a period of at least ive years.

PENALTY AND INTEREST. If the total taxes and tire fee are not paid within 30 days of the purchase date, the county treasurer, DMV, or designated county oficial will assess and collect penalty and interest at the statutory rate. If you have any questions regarding the due date, or penalty and interest rates, please contact your local county treasurer’s ofice or call the Nebraska Department of Revenue (Department), 800-742-7474 (NE and IA) or www.revenue.ne.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 irst time in Nebraska, is subject to sales or 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 sales tax due in Nebraska. No refund will be made if the other state’s tax rate exceeds the total Nebraska and local option sales tax rate.

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 tax, the Nebraska Resale or Exempt Sale Certiicate, located on the front of this statement, must be completed prior to registration.

The purchaser must present documentation that supports the exemption. If the documentation is not suficient, the county treasurer, DMV, or other designated county oficial is authorized to collect the tax. The purchaser may submit a claim to the Department requesting that the taxes and fees paid be refunded.

PURCHASE OF A MOTOR VEHICLE BY A DISABLED PERSON. If the amount contributed by the U.S. Department of VeteransAdministration (VA) or the Nebraska Department of Health and Human Services (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.Amotor vehicle purchased with disability compensation is not exempt from sales tax.

MOBILITY ENHANCING EQUIPMENT. Any disabled or handicapped person 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 Certiicate of Exemption for Mobility Enhancing Equipment on a Motor Vehicle, Form 13ME.

UNDERPAYMENT OF TAX. Underpayment of sales and 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 ofice and the Department.

LICENSED MOTOR VEHICLE DEALER OR LICENSED PERMIT HOLDER. A motor vehicle dealer, or sales tax permit holder, must complete this statement for every sale of a motor vehicle or trailer. The colored copies should be distributed in the following manner:

1.The pink copy must be retained with your business records;

2.The green copy must be mailed with the Nebraska and Local Sales and Use Tax Return, Form 10; and

3.The white, yellow, and blue copies must be given to the purchaser.

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

INDIVIDUAL WITHOUT A SALESTAX 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 colored copies should be distributed in the following manner:

1.The pink copy must be retained with your records; and

2.The white, yellow, and blue copies must be given to the purchaser.

An individual can only accept another motor vehicle or trailer as a trade-in to reduce the total sales price of the purchased motor vehicle or trailer.

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 the 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 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.

COLLECTION OF TAX AND TIRE FEE. The county treasurer,

DMV, or other designated county oficial must collect the state and applicable local sales and use tax, and the tire fee, prior to registering the motor vehicle or trailer.

The white, yellow, and blue copies of this statement must be receipted in the space provided for validation. The blue copy must be returned to the purchaser. The yellow copy must be retained in your iles, and the white copy must be submitted with your monthly returns.

COLLECTION OF PENALTY AND INTEREST. If the appropriate taxes and fees are not paid within 30 days of 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.