Instructions for Form 10
Retailers must report the tax due for each type of tax. If no sales or use tax is due,
the retailer must indicate that by entering a zero, N/A, line, word, or statement on
the appropriate line for each tax. Failure to do so extends the statute of limitations
to six years for audit and collection purposes.
Complete the Nebraska Net Taxable Sales and Use Tax Worksheets to assist
with the Form 10. The paper version is attached; however, the online version
has many links that provide additional detail.
Line 1. Enter the total dollar amount of ALL Nebraska sales, leases, rentals,
and services made or facilitated by your business or by an MMP on your behalf.
taxable and exempt sales. Line 1 does not include the amount of
sales tax collected.
Line 2. Complete the Nebraska Net Taxable Sales and Use Tax Worksheets for
allowable exemptions, deductions, or the MMP deduction. Enter the Nebraska net
taxable sales rounded to the nearest whole dollar. Retailers making sales through
MMPs refer to the MMP Users Only instructions below.
Lines 4 and 5. Transactions Subject to Use Tax. Use tax is due on
all taxable purchases when Nebraska and any applicable local sales tax is not
paid. Use tax is due on your cost of these items or taxable services. Some
Purchase of property (for example, uniforms, magazines, computers,
software) from a retailer;
Purchase of taxable services (for example, repair or installation labor on
tangible personal property, pest control, building cleaning, motor vehicle
towing) from a retailer;
Purchase of property from outside Nebraska, brought to Nebraska for use
or storage; and
Items withdrawn from inventory for use or donation.
Line 6. Enter the total local sales tax from the Schedule I.
Line 8. The retailer is allowed to retain a fee for
collecting the Nebraska and
local sales tax.
Line 12. A balance due resulting from a partial payment, mathematical or
clerical errors, penalty, or interest relating to prior returns is entered on this line.
The amount of interest includes interest on unpaid tax through the due date of this
return. If the amount due is paid before the due date, interest will be recomputed
and a credit will be on your next return. If you have already paid the amount on
this line with a previous remittance, please disregard it. A credit is indicated by the
word “subtract” and can be subtracted from the amount due on line 11. However,
if your records do not support this credit, please contact DOR.
Line 13. All taxpayers are encouraged to make payments electronically. Do not
send a paper check if you are mandated to pay electronically. Electronic payments
may be made using DOR’s free e-pay program (EFT Debit), by ACH Credit,
credit card, or by phone. Refer to DOR’s website for payment and ling options.
Signatures. Paper returns must be signed by the taxpayer, partner, ofcer, or
member. If the taxpayer authorizes another person to sign this return, there must
be a power of attorney on le with DOR. Any person who is paid for preparing
a taxpayer’s return must also sign the return as preparer. E-lers are required to
identify the person completing the return during the ling process.
Nebraska Schedule I
Line 1, Local Use Tax. Total the amounts reported in the use tax column and
enter the total from Nebraska Schedule I, on line 5, Form 10.
Line 2, Local Sales Tax. Total the amounts reported in the sales tax column,
enter the total from Nebraska Schedule I, on line 6, Form 10.
The Schedule I displays any city or county that has been reported in the
last 12 months. A city or county may be added by writing the information
in the blank boxes on Schedule I. E-lers m ay a dd a c ity o r c ounty when
completing Schedule I during filing. E-filers reporting to multiple
localities may upload a CSV file to ease this process. Any city or county that
you write in or add during e-filing will be printed on your next return.
You can find listings of the local city or county taxing jurisdictions and the
sales tax rates at revenue.nebraska.gov.
Multivendor Marketplace Platform (MMP) Users Only
Retailers making sales into Nebraska using an MMP must enter the dollar
amount of Nebraska sales reported by MMPs that are collecting Nebraska
sales tax on your behalf. Retain documentation from your MMPs that
substantiates this amount.
MVL, ATV, UTV, and Motorboat Leases or Rentals
Enter the portion of the state sales tax (reported on Form 10, line 3) that is from
all leases or rentals of: (1) automobiles, trucks, trailers, semitrailers, and truck
tractors for periods of more than 31 days that are not classied as transportation
equipment, see the Nebraska Sales Tax on Leased Motor Vehicles Information
Guide; (2) all-terrain and utility-type vehicles; or (3) motorboats and motorized
personal watercraft (for example, jet skis or wave runners).
Who Must File. Every remote seller and every Multivendor Marketplace
Platform (MMP) with more than $100,000 of gross sales or 200 or more
transactions in Nebraska is engaged in business in Nebraska. Sales of a remote
seller through an MMP count towards the thresholds. Every person, including
every MMP making taxable sales in Nebraska is a retailer and must hold a
Nebraska Sales Tax Permit and must le a Nebraska and Local Sales and Use
Tax Return, Form 10, on or before the due date. Retailers should only report
Nebraska sales on this return.
How to Obtain a Permit. You must complete a Nebraska Tax Application,
Form 20, to apply for a sales tax permit. After the application has been processed,
you will receive your Nebraska sales tax ID number printed on the permit.
When and Where to File. This return and payment are due the 20th of the
month following the tax period covered by the return. Refer to Payment Options
for specic details on electronic payment options. Payments made by check or
money order must be postmarked by the U.S. Postal Service on or before the due
date. Paper returns must be mailed to the Nebraska Department of Revenue,
PO Box 98923, Lincoln, NE 68509-8923. Retain a copy of this return and all
schedules and worksheets for your records.
Electronic Filing. The Nebraska Department of Revenue (DOR) encourages
all taxpayers to le and pay electronically. Taxpayers who have been approved
to le a combined return must e-le original returns. Taxpayers required to pay
electronically or by credit card are also required to e-le the Form 10. DOR will
not mail a Form 10 to anyone required to pay electronically or to anyone who
has e-led a Form 10 in the past. If you have questions about Internet ling or
payment options, visit revenue.nebraska.gov.
Preidentied Return. This return should be used only by the retailer whose
name is printed on it. Do not le returns that are photocopies, are for another tax
period, or have not been preidentied. If you have not received a return for the tax
period, and will be ling a paper return, visit the DOR’s website to print a Form 10.
Complete the Nebraska ID number, tax period, name, and address information.
Name and Address Changes. If the business name has changed and it is a
name change only (for example, if the ownership or federal ID number has not
changed), mark through the previous name and plainly print the new name and
write “name change only.” If you e-le, name changes should be made on a
Nebraska Change Request, Form 22.
If there is a change or correction in the name or address, mark through the incorrect
information and plainly print the correct information. If this is the result of a
relocation of your business, indicate this by writing “relocated” on the return.
If you are e-ling, you may make an address change during ling; however,
name changes must be done by ling a Form 22. See previous paragraph for
name change information. Reminder: A sales tax permit is required for each
location. If an additional location is opened, you must apply for another sales tax
permit by ling a Form 20.
Ownership Changes. A change in ownership, or type of ownership
(individual to a partnership, partnership to a corporation, etc.) requires you to
cancel your permit and obtain a new permit for the new business. To cancel the
old permit, check the box in the upper left corner of the Form 10 or follow the
online instructions for cancelling your permit. The new owners must complete a
Form 20 to obtain their own sales tax permit. The new owners of the business
should not use the previous owner’s preidentied sales and use tax returns.
Credit Returns. If line 11 is a credit amount, documentation must be sent
with the return to support the credit. This documentation must include a letter
of explanation, invoices, or credit memos issued to customers. When e-ling,
complete the explanation box with information on the credit. You will be
contacted if additional documentation is required. If a credit is shown on
line 11, it may be applied to a balance shown on line 12, if any, or used on future
returns. If the credit cannot be used in a reasonable amount of time, a Claim for
Refund of Sales and Use Tax, Form 7, may be led. The statute of limitations for
ling the Form 7 is three years from the due date following the end of the period
for which the credit was created.
Amended Returns. An amended Form 10 is available on our website.
The only way to file an amended Form 10 is on paper, even if you are
mandated to le electronically. However, if mandated, any payments should
still be made electronically. If you e-file, you can make changes to your
led return any time on or before the return’s due date. This feature is for
current tax period returns only. After the due date of the return, an amended
Form 10 must be led on a paper form.
Penalty and Interest. If the return is not led and paid by the due date, a
penalty will be assessed in the amount of 10% of the tax due or $25, whichever
is greater. Interest on the unpaid tax will be assessed at the rate printed on
line 12 from the due date until payment is received.
Retention of Records. Records to substantiate this return must be kept and
be available to the DOR for a period of at least three years following the date
of ling the return.
Additional information regarding sales and use taxes may be found in the
“Information Guides” section of the DOR’s website.