Sales Tax Obligations of Purchasers in Nebraska

April 13, 2006

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Nebraska imposes various requirements on purchasers doing business in Nebraska. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.

Resale exemptions. In Nebraska the sale of tangible personal property for the purpose of resale is not subject to tax. Sales are considered made for resale when you give the seller a resale certificate.

Resale exemption certificate. The Department of Revenue recognizes only the Nebraska resale certificate, Form 13, or a previously approved substitute. The exemption certificate must be presented in good faith and include the following information:

the identity of the purchaser and seller
a statement of the basis for exemption
a statement showing whether the certificate is for a single purchase or is a blanket certificate for future sales
an authorized signature
the date of issuance

Blanket resale certificates. Sellers may accept blanket certificates from you as a purchaser if you repeatedly purchase the same type of property for resale. However, sellers take at their own risk a blanket certificate. The blanket certificate covers future sales for no longer than three years from the date of issuance.

Purchases from out-of-state vendors. In Nebraska property brought into the state on which a sales or use tax has been paid in another state equal to or in excess of the Nebraska tax is not subject to tax in Nebraska.