Form 10 "Nebraska and Local Sales and Use Tax Return" - Nebraska

Form 10 is a Nebraska Department of Revenue form also known as the "Nebraska And Local Sales And Use Tax Return". The latest edition of the form was released in September 1, 2017 and is available for digital filing.

Download a PDF version of the Form 10 down below or find it on Nebraska Department of Revenue Forms website.

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Download Form 10 "Nebraska and Local Sales and Use Tax Return" - Nebraska

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Nebraska and Local Sales and Use Tax Return
Form
• If applicable, complete Schedule I on reverse side.
10
• See optional Nebraska Net Taxable Sales and Use Tax Worksheets.
Please Do Not Write In This Space
Tax Period
Tax Category
Nebraska ID Number
Rpt. Code
PRINT
RESET
Due Date:
Name and Location Address
Name and Mailing Address
• Name, address, or ownership changes? See instructions.
Check this box if your business has permanently closed, has been sold to someone else, or your permit is no longer needed.
New owners must apply for their own sales tax permit.
1 Gross sales and services (see instructions) .......................................................................................
1
00
2 Net taxable sales (see instructions) ....................................................................................................
2
00
3 Nebraska sales tax (line 2 multiplied by .055) ....................................................................................
3
4 Nebraska use tax (see instructions) ............................................................. 4
Complete Nebraska Schedule I prior to completing lines 5 & 6.
5 Local use tax from Nebraska Schedule I ...................................................... 5
6 Local sales tax from Nebraska Schedule I .........................................................................................
6
7 Total Nebraska and local sales tax (line 3 plus line 6) ........................................................................
7
8 Sales tax collection fee (line 7 multiplied by .025; if the result is $75.00 or more, enter $75.00) ........
8
9 Sales tax due (line 7 minus line 8) .....................................................................................................
9
10 Total Nebraska and local use tax (line 4 plus line 5) ........................................................................... 10
11 Total Nebraska and local sales and use tax due (line 9 plus line 10) ................................................... 11
12 Previous balance with applicable interest at
12
% per year and payments received through
Check this box if your payment is being made electronically.
13 Balance due (line 11 plus or minus line 12). Pay in full with return ..................................................... 13
Under penalties of law, I declare that as taxpayer or preparer I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is correct and complete.
sign
here
Authorized Signature
Title
Daytime Phone
Date
Email Address
paid
preparer’s
Preparer’s Signature
Date
Preparer’s PTIN
use only
Print Firm’s Name (or yours if self-employed), Address, and Zip Code
EIN
Daytime Phone
For tax assistance, call 800-742-7474 (NE and IA) or 402-471-5729.
This return is due on or before the 20
day of the month following the tax period indicated above.
th
Paper filers mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.
9-2017
6-002-1967 Rev.
Supersedes 6-002-1967 Rev. 10-2014
Nebraska and Local Sales and Use Tax Return
Form
• If applicable, complete Schedule I on reverse side.
10
• See optional Nebraska Net Taxable Sales and Use Tax Worksheets.
Please Do Not Write In This Space
Tax Period
Tax Category
Nebraska ID Number
Rpt. Code
PRINT
RESET
Due Date:
Name and Location Address
Name and Mailing Address
• Name, address, or ownership changes? See instructions.
Check this box if your business has permanently closed, has been sold to someone else, or your permit is no longer needed.
New owners must apply for their own sales tax permit.
1 Gross sales and services (see instructions) .......................................................................................
1
00
2 Net taxable sales (see instructions) ....................................................................................................
2
00
3 Nebraska sales tax (line 2 multiplied by .055) ....................................................................................
3
4 Nebraska use tax (see instructions) ............................................................. 4
Complete Nebraska Schedule I prior to completing lines 5 & 6.
5 Local use tax from Nebraska Schedule I ...................................................... 5
6 Local sales tax from Nebraska Schedule I .........................................................................................
6
7 Total Nebraska and local sales tax (line 3 plus line 6) ........................................................................
7
8 Sales tax collection fee (line 7 multiplied by .025; if the result is $75.00 or more, enter $75.00) ........
8
9 Sales tax due (line 7 minus line 8) .....................................................................................................
9
10 Total Nebraska and local use tax (line 4 plus line 5) ........................................................................... 10
11 Total Nebraska and local sales and use tax due (line 9 plus line 10) ................................................... 11
12 Previous balance with applicable interest at
12
% per year and payments received through
Check this box if your payment is being made electronically.
13 Balance due (line 11 plus or minus line 12). Pay in full with return ..................................................... 13
Under penalties of law, I declare that as taxpayer or preparer I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is correct and complete.
sign
here
Authorized Signature
Title
Daytime Phone
Date
Email Address
paid
preparer’s
Preparer’s Signature
Date
Preparer’s PTIN
use only
Print Firm’s Name (or yours if self-employed), Address, and Zip Code
EIN
Daytime Phone
For tax assistance, call 800-742-7474 (NE and IA) or 402-471-5729.
This return is due on or before the 20
day of the month following the tax period indicated above.
th
Paper filers mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.
9-2017
6-002-1967 Rev.
Supersedes 6-002-1967 Rev. 10-2014
Nebraska Schedule I — Local Sales and Use Tax
City
Code
Rate
Use Tax
Sales Tax
County
Code
Rate
Use Tax
Sales Tax
1 Total of amounts entered in the use tax column (enter here and on
line 5, Form 10) ...................................................................................
1
2 Total of amounts entered in the sales tax column (enter here and on line 6, Form 10) ..............
2
Nebraska Schedule I — MVL, ATV, UTV, and Motorboat Leases or Rentals
To be completed by retailers who are leasing (1) motor vehicles to others for periods of more than 31 days;
(2) ATVs or UTVs; or (3) motorboats or motorized personal watercraft.
1 Enter the amount of state sales tax included on Form 10, line 3, that was reported on long-term
leases (more than 31 days) of motor vehicles (see instructions) ........................................ (Code 600-600)
2 Enter the amount of state sales tax included on Form 10, line 3, that was reported on all leases or
rentals of all-terrain and utility-type vehicles (see instructions) .......................................... (Code 626-626)
3 Enter the amount of state sales tax included on Form 10, line 3, that was reported on all leases or
rentals of motorboats and motorized personal watercraft (see instructions) ....................... (Code 633-633)
Nebraska Net Taxable Sales and Use Tax Worksheets
Form 10
• The online version of these worksheets expands for detailed information.
Worksheets
• To see this information, complete these worksheets online.
Nebraska Net Taxable Sales Worksheet
1. Gross Sales and Services in Nebraska
Regulation
1-007. Enter on line 1, Form 10 .....
Allowable Exemptions and Deductions From Gross Sales
A. Sales of nontaxable services. See taxable services in
Regulation 1-007
.............................
B. Sales of items or taxable services sold for resale.
Regulation 1-013
....................................
C. Sales to exempt purchasers.
Regulation 1-012
.....................................................................
D. Sales of exempt items or services.
Regulation 1-012
............................................................
E. Exempt sellers.
Regulation 1-012
..........................................................................................
F. Use-based exemptions.
Regulation 1-012
.............................................................................
G. Other allowable deductions (see our website for a list of allowable deductions
and the applicable regulations). .............................................................................................
H. Total allowable exemptions and deductions (A through G) ....................................................
2. Net Taxable Sales (line 1 minus line H). Enter on line 2, Form 10 .................................
Nebraska Use Tax Worksheet
1. Cost of items and taxable services purchased for use in Nebraska on which
tax was not paid.
Regulation 1-002
.................................................................................................
2. Cost of items withdrawn from inventory for personal or business use.
Regulation 1-002
..................
3. Total amount subject to Nebraska use tax (line 1 plus line 2) ..........................................................
4. Nebraska use tax (line 3 multiplied by the rate identified on line 3, Form 10) .................................
5. Credit for tax paid to other states on items in line 4.
Regulation 1-002
...........................................
6. Nebraska Use Tax Due (line 4 minus line 5). Enter on line 4, Form 10 ...........................................
9-2017
6-476-2008 Rev.
Supersedes 6-476-2008 Rev. 12-2016
Instructions for Form 10
Who Must File. Every person making taxable sales in Nebraska is a retailer and
Specific Instructions
must hold a Nebraska Sales Tax Permit. Every retailer must file a Nebraska and
Retailers must report the tax due for each type of tax. If no sales or use tax is due,
Local Sales and Use Tax Return, Form 10, on or before the due date. Out-of-state
the retailer must indicate that by entering a zero, N/A, line, word, or statement on
retailers should only report Nebraska sales on this return.
the appropriate line for each tax. Failure to do so extends the statute of limitations
to six years for audit and collection purposes.
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,
Refer to the optional Nebraska Net Taxable Sales Worksheets for assistance
you will receive your Nebraska sales tax ID number printed on the permit.
in completing Form 10. The paper version is attached; however, the online
version has many links that provide additional detail.
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
Line 1. Enter the total dollar amount of ALL sales, leases, rentals, and services
for specific details on electronic payment options. Payments made by check or
made by your business. Enter both taxable and exempt sales rounded to the
money order must be postmarked by the U.S. Postal Service on or before the due
nearest dollar. Out-of-state retailers, enter only Nebraska sales. Line 1 does not
date. Paper returns must be mailed to the Nebraska Department of Revenue,
include the amount of sales tax collected.
PO Box 98923, Lincoln, NE 68509-8923. Retain a copy of this return and all
Line 2. Enter the net taxable sales rounded to the nearest whole dollar. Refer
schedules for your records.
to the online version of the Nebraska Net Taxable Sales Worksheets for
allowable deductions.
Electronic Filing. The Nebraska Department of Revenue (Department)
encourages all taxpayers to file and pay electronically. Taxpayers who have been
Lines 4 and 5. Transactions Subject to Use Tax. Use tax is due on
approved to file a combined return must e-file original returns. Taxpayers required
all taxable purchases when Nebraska and any applicable local sales tax is not
to pay electronically or by credit card are also required to e-file the Form 10. The
paid. Use tax is due on your cost of these items or taxable services. Some
Department will not mail Form 10 to anyone required to pay electronically or to
examples include:
anyone who has e-filed Form 10 in the past. If you have questions about Internet
1
Purchase of property (for example, uniforms, magazines, computers,
filing or payment options, visit revenue.nebraska.gov.
software) from a retailer;
Preidentified Return. This return should be used only by the retailer whose
2
Purchase of taxable services (for example, repair or installation labor
name is printed on it. Do not file returns that are photocopies, are for another tax
on tangible personal property, pest control, building cleaning, motor
period, or have not been preidentified. If you have not received a return for the
vehicle towing) from a retailer;
tax period, and will be filing a paper return, visit the Department’s website to print
3
Purchase of property from outside Nebraska, brought to Nebraska for
a Form 10. Complete the ID number, tax period, name, and address information.
use or storage; and
Name and Address Changes. If the business name has changed and it is
4
Items withdrawn from inventory for use or donation.
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
Line 6. Enter the total local sales from the Schedule I.
and write “name change only.” If you e-file, name changes should be made on a
Line 8. The retailer is allowed to retain a fee for collecting the Nebraska and
Nebraska Change Request, Form
22.
local sales tax.
If there is a change or correction in the name or address, mark through the incorrect
Line 12. A balance due resulting from a partial payment, mathematical or
information and plainly print the correct information. If this is the result of a
clerical errors, penalty, or interest relating to prior returns is entered on this line.
relocation of your business, indicate this by writing “relocated” on the return.
The amount of interest includes interest on unpaid tax through the due date of this
If you are e-filing, you may make an address change during filing; however,
return. If the amount due is paid before the due date, interest will be recomputed
name changes must be done by filing a Form 22. See previous paragraph for
and a credit will be on your next return. If you have already paid the amount
name change information. Reminder: A sales tax permit is required for each
on this line with a previous remittance, please disregard it. A credit is indicated
location. If an additional location is opened, you must apply for another sales tax
by the word “subtract” and can be subtracted from the amount due on line 11.
permit by filing a
Form
20.
However, if your records do not support this credit, please contact the Department.
Ownership Changes. A change in ownership, or type of ownership
Line 13. All taxpayers are encouraged to make payments electronically. Do not
(individual to a partnership, partnership to a corporation, etc.) requires you to
send a paper check if you are mandated to pay electronically. Electronic payments
cancel your permit and obtain a new permit for the new business. To cancel the
may be made using the Department’s free e-pay program (EFT Debit), by ACH
old permit, check the box in the upper left corner of the Form 10 or follow the
Credit, credit card, or by phone. Refer to the
Payment Options
for additional
online instructions for cancelling your permit. The new owners must complete a
information, or call 800-232-0057 to make a payment. Those not mandated may
Form 20
to obtain their own sales tax permit. The new owners of the business
attach a check or money order for the amount on line 13, made payable to the
should not use the previous owner’s preidentified sales and use tax returns.
Nebraska Department of Revenue.
Signatures. Paper returns must be signed by the taxpayer, partner, officer, or
Credit Returns. If line 11 is a credit amount, documentation must be sent
member. If the taxpayer authorizes another person to sign this return, there must
with the return to support the credit. This documentation must include a letter
be a
power of attorney
on file with the Department. Any person who is paid for
of explanation, invoices, or credit memos issued to customers. When e-filing,
preparing a taxpayer’s return must also sign the return as preparer. E-filers are
complete the explanation box with information on the credit. You will be
required to identify the person completing the return during the filing process.
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
Nebraska Schedule I
returns. If the credit cannot be used in a reasonable amount of time, a
Claim for
Line 1, Local Use Tax. Total the amounts reported in the use tax column and
Refund of Sales and Use Tax, Form
7, may be filed. The statute of limitations for
enter the total from Nebraska Schedule I, on line 5, Form 10.
filing the Form 7 is three years from the due date following the end of the period
for which the credit was created.
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.
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
The Schedule I displays any city or county that has been reported in the
mandated to file electronically. However, if mandated, any payments should
last 12 months. A city or county may be added by writing the information
still be made electronically. If you e-file, you can make changes to your
in the blank boxes on Schedule I. E-filers may add a city or county when
filed return any time on or before the return’s due date. This feature is for
completing Schedule I during filing. E-filers reporting to multiple localities
current tax period returns only. After a return’s due date, an amended
may upload a
CSV file
to ease this process. Any city or county that you write
Form 10 must be filed on a paper form.
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
Penalty and Interest. If the return is not filed and paid by the due date, a
revenue.nebraska.gov.
penalty will be assessed in the amount of 10% of the tax due or $25, whichever
Nebraska Schedule I - MVL, ATV, UTV, and Motorboat
is greater. Interest on the unpaid tax will be assessed at the rate printed on
Leases or Rentals
line 12 from the due date until payment is received.
Enter the portion of the state sales tax (reported on Form 10, line 3) that is from
Retention of Records. Records to substantiate this return must be kept and
all leases or rentals of: (1) automobiles, trucks, trailers, semitrailers, and truck
be available to the Department for a period of at least three years following the
tractors for periods of more than 31 days that are not classified as transportation
date of filing the return.
equipment, see the
Nebraska Sales Tax on Leased Motor Vehicles Information
Additional information regarding sales and use taxes may be found in the
Guide; (2) all-terrain and utility-type vehicles; or (3) motorboats and motorized
“Information
Guides” section of the Department’s website.
personal watercraft (for example, jet skis or wave runners).
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