Form 3 "Nebraska and Local Individual Use Tax Return" - Nebraska

What Is Form 3?

This is a legal form that was released by the Nebraska Department of Revenue - a government authority operating within Nebraska. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2021;
  • The latest edition provided by the Nebraska Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 3 by clicking the link below or browse more documents and templates provided by the Nebraska Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download Form 3 "Nebraska and Local Individual Use Tax Return" - Nebraska

Download PDF

Fill PDF online

Rate (4.6 / 5) 62 votes
Page background image
Nebraska and Local Individual Use Tax Return
FORM
3
(If claiming a credit for taxes properly paid to other states, use Form 2 instead.)
Social Security Number
Tax Period Covered by this Return
Please Do Not Write In This Space
Beginning ____________, 20____ and Ending ____________, 20____
Name and Mailing Address
RESET FORM
PRINT FORM
Name
(For Nebraska Department of Revenue Only)
Street or Other Mailing Address
Nebraska ID Number
City
State
Zip Code
F32=1
1 Cost of taxable items or services purchased for use in Nebraska when Nebraska sales tax has not
00
been paid ......................................................................................................................................................
1
2 Nebraska use tax due (line 1 multiplied by .055) ..........................................................................................
2
Complete the following Local Use Tax Table (see instructions).
Local Use Tax Table
Column A
Column B
City or County
Local
Local
Amount Subject to
Local Use Tax
Click Here for Current Codes and Rates
Code
Tax Rate
Local Use Tax
(Rate x Column A)
00
00
00
00
00
3 Total local use tax due (add amounts in Column B) .....................................................................................
3
4 Nebraska and local use tax due (line 2 plus line 3). Pay in full with this return. ............................................
4
I declare under penalties of law that I have examined this return, and to the best of my knowledge and belief, it is correct and complete.
sign
here
Taxpayer Signature
Date
Signature of Preparer Other Than Taxpayer
Date
Phone Number
Phone Number
Email Address
Email Address
Mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
6-090-1990 Rev. 3-2021
Supersedes 6-090-1990 Rev. 2-2015
Nebraska and Local Individual Use Tax Return
FORM
3
(If claiming a credit for taxes properly paid to other states, use Form 2 instead.)
Social Security Number
Tax Period Covered by this Return
Please Do Not Write In This Space
Beginning ____________, 20____ and Ending ____________, 20____
Name and Mailing Address
RESET FORM
PRINT FORM
Name
(For Nebraska Department of Revenue Only)
Street or Other Mailing Address
Nebraska ID Number
City
State
Zip Code
F32=1
1 Cost of taxable items or services purchased for use in Nebraska when Nebraska sales tax has not
00
been paid ......................................................................................................................................................
1
2 Nebraska use tax due (line 1 multiplied by .055) ..........................................................................................
2
Complete the following Local Use Tax Table (see instructions).
Local Use Tax Table
Column A
Column B
City or County
Local
Local
Amount Subject to
Local Use Tax
Click Here for Current Codes and Rates
Code
Tax Rate
Local Use Tax
(Rate x Column A)
00
00
00
00
00
3 Total local use tax due (add amounts in Column B) .....................................................................................
3
4 Nebraska and local use tax due (line 2 plus line 3). Pay in full with this return. ............................................
4
I declare under penalties of law that I have examined this return, and to the best of my knowledge and belief, it is correct and complete.
sign
here
Taxpayer Signature
Date
Signature of Preparer Other Than Taxpayer
Date
Phone Number
Phone Number
Email Address
Email Address
Mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
6-090-1990 Rev. 3-2021
Supersedes 6-090-1990 Rev. 2-2015
Instructions
For additional information about use tax, see the
Nebraska Use Tax Information
Guide.
Who Must File. Every individual purchasing taxable items or services over the Internet, by catalog, or within or outside of
Nebraska, without paying Nebraska and local sales tax, must report use tax.
When to File. A return may be filed at any time: after each purchase; monthly; quarterly; or annually.
How to File. Individual use tax may be reported on the Nebraska and Local Individual Use Tax Return, Form 3, or on the
Nebraska Individual Income Tax Return, Form
1040N.
Transactions Subject to Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales
taxes are not paid. Use tax is due on your cost of these items or taxable services. Some examples include:
Purchases made online or from a mail order catalog;
Purchases of property (for example, books, clothing, computers, software) from a retailer who did not collect the
Nebraska and local sales taxes;
Purchases of taxable services (for example, pest control, building cleaning, motor vehicle towing) from a retailer who
did not collect the Nebraska and local sales taxes; and
Purchases of property from outside Nebraska, brought to Nebraska for use or storage.
Credit for Tax Paid to Other States. File a
Nebraska and Local Business Use Tax Return, Form
2, to report use tax if you
are claiming a credit for taxes properly paid to other states.
Specific Instructions
Line 1. The amount subject to use tax is the total cost of all taxable items and services (includes shipping, handling, etc.) and
delivery charges paid to the retailer on which Nebraska and local sales taxes were not paid or were not paid at the correct rate.
Local Use Tax Table. Local use tax is due if your purchase is delivered in a jurisdiction with a local use tax, and you have
not paid the local sales tax.
Click here for current city or county codes and
rates.
Enter in Column A the total cost of items that were delivered within the boundaries of each local taxing jurisdiction where local
sales tax was not paid. Multiply each amount by the local jurisdiction’s tax rate and enter the result in Column B.
Examples:
Column A
Column B
Local
Local
Amount Subject to
Local Use Tax
City or County
Code
Tax Rate
Local Use Tax
(Rate x Column A)
Omaha
1-365
.015
600.00
9.00
Sidney
7-441
.020
500.00
10.00
Superior
65-470
.015
300.00
4.50
Dakota County
134-922
.005
100.00
0.50
Line 4. Include a check or money order payable to the Nebraska Department of Revenue for the amount reported on line 4.
Authorized Signature. This return must be signed by the taxpayer. If the taxpayer authorizes another person to sign this
return, there must be a
power of attorney
on file with the Nebraska Department of Revenue (DOR).
Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.
Email. By entering an email address, the taxpayer acknowledges that DOR may contact the taxpayer by email. The taxpayer
accepts any risk to confidentiality associated with this method of communication. DOR will send all confidential information
by secure email or the State of Nebraska’s file share system. If you do not wish to be contacted by email, write “Opt Out” on
the line labeled “email address.”
Page of 2