Nebraska 6 Form

Nebraska Sales/Use Tax and Tire Fee Statement

for Motor Vehicle and Trailer Sales

FORM

6

Make

Body Type

Year

Vehicle ID Number (VIN)

Date of Purchase

Make

Body Type

Year

Vehicle ID Number (VIN)

License Plate Number

Was the trade-in vehicle being leased?

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

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.

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.

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.