Fill in a Valid Nebraska Sales Tax Form

What is the Nebraska Sales Tax Form used for?

The Nebraska Sales Tax Form, specifically Form 13, is utilized to claim sales tax exemptions for certain purchases. This form allows purchasers to certify that their transactions fall under specific exemption categories, such as purchases for resale, exempt purchases, or purchases made by contractors. It helps businesses and organizations avoid paying sales tax on eligible items or services, streamlining their operations and reducing costs.

Who can issue a Nebraska Resale Certificate?

Any person or organization that makes purchases of property or taxable services for resale in the normal course of their business can issue a Nebraska Resale Certificate. This includes wholesalers, retailers, manufacturers, and lessors. It’s essential that the purchaser is engaged in business and completes Section A of the form accurately, providing all necessary information to validate the exemption.

What are the different types of certificates available on the Nebraska Sales Tax Form?

The Nebraska Sales Tax Form offers two primary types of certificates: a Single Purchase Certificate and a Blanket Certificate. A Single Purchase Certificate is valid for one specific transaction, while a Blanket Certificate remains valid until revoked in writing by the purchaser. If a business frequently makes tax-exempt purchases, the Blanket Certificate is often more convenient.

What information is required to complete the Nebraska Sales Tax Form?

To properly complete the Nebraska Sales Tax Form, the purchaser must provide their name and mailing address, the seller's name and mailing address, and specify whether the certificate is for a single purchase or a blanket exemption. Additionally, the purchaser must indicate the reason for the exemption by completing the relevant sections based on the type of purchase, whether for resale, exempt purchases, or contractor-related purchases.

What are the penalties for misusing the Nebraska Sales Tax Form?

Misuse of the Nebraska Sales Tax Form can lead to significant penalties. If a purchaser submits a certificate for a transaction that does not qualify for exemption, they may face a penalty of $100 or ten times the amount of tax owed, whichever is greater. This penalty applies to each instance of misuse, emphasizing the importance of accurately completing and using the form.

Where should the Nebraska Sales Tax Form be submitted?

The Nebraska Sales Tax Form should not be sent to the Nebraska Department of Revenue. Instead, it must be given to the seller at the time of purchase. Sellers are required to keep the certificate as part of their records for audit purposes. Proper retention of these documents ensures compliance and can protect both parties in case of future inquiries regarding tax exemptions.

When dealing with Nebraska sales tax, several forms and documents are commonly used alongside the Nebraska Sales Tax form. Understanding these documents can help ensure compliance and smooth transactions. Here’s a brief overview of five essential forms that may be required.

• Nebraska Resale or Exempt Sale Certificate (Form 13): This is the primary document used to claim sales tax exemptions for purchases made for resale or other exempt purposes. It includes sections for different types of exemptions, such as resale and contractor purchases.
• Nebraska Exempt Organization Certificate: This certificate is issued to qualifying nonprofit organizations that are exempt from sales tax. It must be presented to sellers to validate tax-exempt purchases.
• Nebraska Purchasing Agent Appointment (Form 17): This form allows a purchasing agent to make tax-exempt purchases on behalf of an exempt entity. It must be completed and attached when claiming exemptions for building materials or fixtures.
• Motorcycle Bill of Sale Form: For those selling motorcycles, utilize the official motorcycle bill of sale documentation to ensure all legal requirements are met.
• Nebraska Sales Tax Permit Application (Form 20): Businesses must file this application to obtain a sales tax permit before collecting sales tax. This form is essential for any entity planning to sell taxable goods or services in Nebraska.
• Nebraska Energy Sources Exemption Certificate (Form 13E): This specific form is used for claiming exemptions on the purchase of energy sources that qualify under Nebraska tax regulations. It requires detailed information about the intended use of the energy sources.

Being familiar with these forms can help streamline the sales process and avoid potential tax issues. Always ensure that the necessary documents are properly completed and retained for your records.

Instructions on Writing Nebraska Sales Tax

Filling out the Nebraska Sales Tax form can seem daunting, but with careful attention to detail, you can complete it accurately. Follow these steps to ensure you provide all necessary information correctly.

1. Begin by entering the name and mailing address of the purchaser in the designated section at the top of the form.
2. Next, fill in the name and mailing address of the seller.
3. Indicate whether this is a single purchase or a blanket certificate. If you select blanket, note that it remains valid until revoked in writing.
4. Choose the reason for the exemption by checking the appropriate box: Purchase for Resale, Exempt Purchase, or Contractor.
5. If you selected Purchase for Resale, complete Section A by providing a description of the item or service purchased. Also, specify your business type (e.g., wholesaler, retailer, manufacturer, or lessor) and include your Nebraska Sales Tax Permit Number or Foreign State Sales Tax Number.
6. If you chose Exempt Purchase, complete Section B. Specify the exemption category and provide the description and intended use of the item(s) purchased. If claiming categories 3 or 4, include your Nebraska Exemption Certificate number. If claiming category 6, provide additional details about the item(s) sold and whether tax was paid when purchased by the seller.
7. If you selected Contractor, fill out Section C. For purchases of building materials or fixtures, indicate your Nebraska Sales or Consumer’s Use Tax Permit Number. If acting under a purchasing agent appointment, include the name of the exempt entity.
8. Sign the form in the designated area, providing your authorized signature, title, and date.
9. Remember that this certificate must be retained by the seller as part of their records. Do not send it to the Nebraska Department of Revenue.

After completing the form, ensure all information is accurate. This will help avoid any potential penalties related to misuse or incomplete submissions. Keep a copy for your records, and provide the original to the seller during the transaction.