Nebraska Sales Tax Form

Who฀ maY฀ ISSue฀ a฀ ReSaLe฀ CeRtIfICate.฀ Form 13,

(3) a statement of basis for exemption including completion of all

Section A, is to be issued by persons or organizations making

information for the basis chosen, (4) the signature of an authorized

purchases of property or taxable services in the normal course of

person, and (5) the date the certiicate was issued.

their business for the purpose of resale either in the form or condition

penaLtIeS.฀Any purchaser who gives a Form 13 to a seller for

in which it was purchased, or as an ingredient or component part of

any purchase which is other than for resale, lease, or rental in the

other property.

normal course of the purchaser’s business, or is not otherwise

Who฀ maY฀ ISSue฀ an฀ eXempt฀ SaLe฀ CeRtIfICate.

exempted from sales and use tax under the Nebraska Revenue Act,

Form 13, Section B can only be issued by persons or organizations

shall be subject to a penalty of $100 or ten times the tax, whichever

exempt from payment of the Nebraska sales tax by qualifying for

amount is larger, for each instance of presentation and misuse.

one of the six enumerated Categories of Exemption (see below).

Any purchaser, or their agent, who fraudulently signs a Form 13

Nonprofit organizations that have a 501(c) designation and are

may be found guilty of a Class IV misdemeanor.

exempt from federal and state income tax are not automatically

CATEGORIES OF EXEMPTION

exempt from sales tax. Only the entities listed in the referenced

1. Purchases made directly by certain governmental agencies

regulations are exempt from paying Nebraska sales tax on their

purchases when the exemption certiicate is properly completed and

identiied in Nebraska Sales and Use Tax Reg-1-012, Exemptions;

provided to the seller. Organizations claiming a sales tax exemption

Reg-1-072, United States Government and Federal Corporations;

may do so only on items purchased for their own use. For health care

and Reg-1-093, Governmental Units, are exempt from sales tax.

organizations, the exemption is limited to the speciic level of health

A list of speciic governmental units are provided in the above

care they are licensed for. The exemption is not issued to the entire

regulations. Governmental units are not assigned exemption

organization when multiple levels of health care or other activities are

numbers.

provided or owned by the organization. Items purchased by an exempt

Sales to the United States government, its agencies, and

organization that will be resold must be supported by a properly

corporations wholly owned by the United States government are

completed Nebraska Resale Certiicate, Form 13, Section A.

exempt from sales tax. However, sales to institutions chartered

Indicate the category which properly relects the basis for your

or created under federal authority, but which are not directly

exemption. Place the corresponding number in the space provided

operated and controlled by the United States government for the

in Section B. If category 2 through 6 is the basis for exemption, you

beneit of the public, generally are taxable. Construction projects

must complete the information requested in Section B.

for federal agencies have speciic requirements, see Reg-1-017

Nebraska Sales and Use Tax Reg-1-013, Sale for Resale – Resale

Contractors.

Purchases that are not exempt from Nebraska sales and use tax

Certificate, and Reg-1-014, Exempt Sale Certificate, provide

include, but are not limited to, governmental units of other states,

additional information on the proper issuance and use of this

sanitary and improvement districts, urban renewal authorities,

certificate. These and other regulations referred to in these

rural water districts, railroad transportation safety districts, and

instructions are available on our Web site: www.revenue.ne.gov/

county historical or agricultural societies.

legal/regs/slstaxregs.

2. Purchases when the intended use renders it exempt as set out

Use Form 13E for purchases of energy sources which qualify for

in paragraph 012.02D of Reg-1-012, Exemptions. Complete

exemption. Use Form 13ME for purchases of mobility enhancing

the description of the item purchased and the intended use as

equipment on a motor vehicle.

required on the front of Form 13. Sellers of repair parts for

ContRaCtoRS.฀Form 13, Section C, Part 1, must be completed

agricultural machinery and equipment cannot accept a Form 13

by contractors operating under Option 1 or Option 3 to document

to exempt such sales from tax.

their tax-free purchase of building materials or ixtures from their

3. Purchases made by organizations that have been issued a

suppliers. Section C, Part 2, may be completed to exempt the

Nebraska

Exempt Organization - Certiicate of Exemption are

purchase of building materials or ixtures pursuant to a Purchasing

exempt from sales tax. Reg-1-090, Nonproit Organizations;

Agent Appointment, Form 17. See the contractor information guides

Reg-1-091, Religious Organizations; and Reg-1-092, Educational

on our Web site www.revenue.ne.gov for additional information.

Institutions, identify such organizations. These organizations will

WheRe฀to฀ fILe.฀ Form 13 is given to the seller at the time of

be issued a Nebraska state exemption identiication number. This

the purchase of the property or service or when sales tax is due.

exemption number must be entered in Section B of the Form 13.

The certiicate must be retained with the seller’s records for audit

4. Purchases of common or contract carrier vehicles and repair and

purposes. Do not send to the Department of Revenue.

replacement parts for such vehicles.

SALES TAX NUMBER. A purchaser who completes Section A

5. Purchases

of manufacturing machinery or equipment by

and is engaged in business as a wholesaler or manufacturer is

a taxpayer engaged in business as a manufacturer for use

not required to provide an identification number. Out-of-state

predominantly in manufacturing. This includes the installation,

purchasers can provide their home state sales tax number. Section B

repair, or maintenance of such qualiied manufacturing machinery

does not require an identification number when exemption

or equipment (see Revenue Ruling 01-11-1).

category 1, 2, or 5 is indicated.

6. A sale that qualiies as an occasional sale, such as a sale of

pRopeRLY฀ CompLeteD฀ CeRtIfICate.฀ A purchaser

depreciable machinery and equipment productively used by the

must complete a certificate before issuing it to the seller. To

seller for more than one year and the seller previously paid tax on

properly complete the certificate, the purchaser must include:

the item. The seller must sign and give the exemption certiicate

(1) identiication of the purchaser and seller, (2) a statement whether

to the purchaser. The certiicate must be retained by the purchaser

the certiicate is for a single purchase or is a blanket certiicate,

for audit purposes (see Reg-1-014, Exempt Sale Certiicate).