Fillable Form 13: Nebraska Resale or Exempt Sale Certicate (GSA)

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Form 13: Nebraska Resale or Exempt Sale Certicate (GSA)

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I further certify that we are engaged in business as a: Wholesaler Retailer Manufacturer Lessor
of
for Sales Tax Exemption
13
Nebraska Resale or Exempt Sale Certificate
FORM
 
NAME AND MAILING ADDRESS OF SELLER
Name
Street or Other Mailing Address
City State Zip Code
NAME AND MAILING ADDRESS OF PURCHASER
Name
Street or Other Mailing Address
City State Zip Code
Check Type of Certificate
Single Purchase
If blanket is checked, this certicate is valid until revoked in writing by the purchaser.
Blanket
Description of Product Sold, Leased, or Rented
SECTION B — Nebraska Exempt Sale Certificate
SECTION A — Nebraska Resale Certificate
and hold Nebraska Sales Tax Permit Number
or Foreign State Sales Tax Number State
If None, State Reason
01-
Description of Item(s) Purchased
Intended Use of Item(s) Purchased
Any purchaser, or their agent, or other person who completes this certificate for any purchase which is other than for resale, lease, or rental in the
regular course of the purchaser’s business, or is not otherwise exempted from the sales and use tax under Neb. Rev. Stat. §§77-2701 through 77-27,135,
shall in addition to any tax, interest, or penalty otherwise imposed, be subject to a penalty of $100 or ten times the tax, whichever amount is larger, for
each instance of presentation and misuse. With regard to a blanket certificate, this penalty shall apply to each purchase made during the period the blanket
certificate is in effect. Under penalties of law, I declare that I am authorized to sign this certificate, and to the best of my knowledge and belief, it is correct
and complete.
sign
here
Authorized Signature Title Date
SECTION C — For Contractors Only
As an Option 1 or Option 3 contractor, I hereby certify that purchases of building materials and xtures from the above seller are exempt from
Nebraska sales tax. My Nebraska Sales or Consumer’s Use Tax Permit Number is:
01-
YES NO
YES NO
NOTE:  


Description of Item(s) Sold
6-134-1970 Rev. 3-2009
Supersedes 6-134-1970 Rev. 10-2007
I hereby certify that the purchase, lease, or rental of
from the above seller is exempt from the Nebraska sales tax as a purchase for resale, rental, or lease in the normal course of our business, either in the
form or condition in which purchased, or as an ingredient or component part of other property to be resold.
Description of Item or Service Purchased


The basis for this exemption is exemption category (Insert appropriate category as described on reverse of this form.)
If exemption category 2 or 5 is claimed, enter the following information:
If exemption categories 3 or 4 are claimed, enter the Nebraska Exemption Certicate number. 05 -
If exemption category 6 is claimed, seller must enter the following information and sign this form below:
Date of Seller’s Original Purchase Was Tax Paid when Purchased by Seller? Was Item Depreciable?
Pursuant to an attached Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax, Form 17, I hereby certify that purchases
of building materials, and xtures are exempt from Nebraska sales tax.
I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following reason:
Check One Purchase for Resale (Complete Section A) Exempt Purchase (Complete Section B) Contractor (Complete Section C)
(exempt entity)
RESET FORM
(3) a statement of basis for exemption including completion of all
information for the basis chosen, (4) the signature of an authorized
person, and (5) the date the certicate was issued.
penaLtIeS. Any purchaser who gives a Form 13 to a seller for
any purchase which is other than for resale, lease, or rental in the
normal course of the purchaser’s business, or is not otherwise
exempted from sales and use tax under the Nebraska Revenue Act,
shall be subject to a penalty of $100 or ten times the tax, whichever
amount is larger, for each instance of presentation and misuse.
Any purchaser, or their agent, who fraudulently signs a Form 13
may be found guilty of a Class IV misdemeanor.
CATEGORIES OF EXEMPTION
1. Purchases made directly by certain governmental agencies
identied in Nebraska Sales and Use Tax Reg-1-012, Exemptions;
Reg-1-072, United States Government and Federal Corporations;
and Reg-1-093, Governmental Units, are exempt from sales tax.
A list of specic governmental units are provided in the above
regulations. Governmental units are not assigned exemption
numbers.
Sales to the United States government, its agencies, and
corporations wholly owned by the United States government are
exempt from sales tax. However, sales to institutions chartered
or created under federal authority, but which are not directly
operated and controlled by the United States government for the
benet of the public, generally are taxable. Construction projects
for federal agencies have specic requirements, see Reg-1-017
Contractors.
Purchases that are not exempt from Nebraska sales and use tax
include, but are not limited to, governmental units of other states,
sanitary and improvement districts, urban renewal authorities,
rural water districts, railroad transportation safety districts, and
county historical or agricultural societies.
2. Purchases when the intended use renders it exempt as set out
in paragraph 012.02D of Reg-1-012, Exemptions. Complete
the description of the item purchased and the intended use as
required on the front of Form 13. Sellers of repair parts for
agricultural machinery and equipment cannot accept a Form 13
to exempt such sales from tax.
3. Purchases made by organizations that have been issued a
Nebraska Exempt Organization - Certicate of Exemption are
exempt from sales tax. Reg-1-090, Nonprot Organizations;
Reg-1-091, Religious Organizations; and Reg-1-092, Educational
Institutions, identify such organizations. These organizations will
be issued a Nebraska state exemption identication number. This
exemption number must be entered in Section B of the Form 13.
4. Purchases of common or contract carrier vehicles and repair and
replacement parts for such vehicles.
5. Purchases of manufacturing machinery or equipment by
a taxpayer engaged in business as a manufacturer for use
predominantly in manufacturing. This includes the installation,
repair, or maintenance of such qualied manufacturing machinery
or equipment (see Revenue Ruling 01-11-1).
6. A sale that qualies as an occasional sale, such as a sale of
depreciable machinery and equipment productively used by the
seller for more than one year and the seller previously paid tax on
the item. The seller must sign and give the exemption certicate
to the purchaser. The certicate must be retained by the purchaser
for audit purposes (see Reg-1-014, Exempt Sale Certicate).
Who  maY  ISSue  a  ReSaLe  CeRtIfICate.  Form 13,
Section A, is to be issued by persons or organizations making
purchases of property or taxable services in the normal course of
their business for the purpose of resale either in the form or condition
in which it was purchased, or as an ingredient or component part of
other property.
Who  maY  ISSue  an  eXempt  SaLe  CeRtIfICate.
Form 13, Section B can only be issued by persons or organizations
exempt from payment of the Nebraska sales tax by qualifying for
one of the six enumerated Categories of Exemption (see below).
Nonprofit organizations that have a 501(c) designation and are
exempt from federal and state income tax are not automatically
exempt from sales tax. Only the entities listed in the referenced
regulations are exempt from paying Nebraska sales tax on their
purchases when the exemption certicate is properly completed and
provided to the seller. Organizations claiming a sales tax exemption
may do so only on items purchased for their own use. For health care
organizations, the exemption is limited to the specic level of health
care they are licensed for. The exemption is not issued to the entire
organization when multiple levels of health care or other activities are
provided or owned by the organization. Items purchased by an exempt
organization that will be resold must be supported by a properly
completed
Nebraska Resale Certicate, Form 13, Section A.
Indicate the category which properly reects the basis for your
exemption. Place the corresponding number in the space provided
in Section B. If category 2 through 6 is the basis for exemption, you
must complete the information requested in Section B.
Nebraska Sales and Use Tax Reg-1-013, Sale for Resale – Resale
Certificate, and Reg-1-014, Exempt Sale Certificate, provide
additional information on the proper issuance and use of this
certificate. These and other regulations referred to in these
instructions are available on our Web site: www.revenue.ne.gov/
legal/regs/slstaxregs.
Use Form 13E for purchases of energy sources which qualify for
exemption. Use Form 13ME for purchases of mobility enhancing
equipment on a motor vehicle.
ContRaCtoRS. Form 13, Section C, Part 1, must be completed
by contractors operating under Option 1 or Option 3 to document
their tax-free purchase of building materials or xtures from their
suppliers. Section C, Part 2, may be completed to exempt the
purchase of building materials or xtures pursuant to a Purchasing
Agent Appointment, Form 17. See the contractor information guides
on our Web site www.revenue.ne.gov for additional information.
WheRe to  fILe. Form 13 is given to the seller at the time of
the purchase of the property or service or when sales tax is due.
The certicate must be retained with the seller’s records for audit
purposes. Do not send to the Department of Revenue.
SALES TAX NUMBER. A purchaser who completes Section A
and is engaged in business as a wholesaler or manufacturer is
not required to provide an identification number. Out-of-state
purchasers can provide their home state sales tax number. Section B
does not require an identification number when exemption
category 1, 2, or 5 is indicated.
pRopeRLY CompLeteD  CeRtIfICate. A purchaser
must complete a certificate before issuing it to the seller. To
properly complete the certificate, the purchaser must include:
(1) identication of the purchaser and seller, (2) a statement whether
the certicate is for a single purchase or is a blanket certicate,
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Form 13: Nebraska Resale or Exempt Sale Certicate (GSA)

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Completed 12 August 2021

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