Nebraska: Sales Tax Handbook
How to file your sales taxes in Nebraska
Once your business has a Nebraska sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the Nebraska government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In Nebraska
If the seller has an in-state location in the state of Nebraska, they are legally required to collect sales tax at the tax rate of the area where the buyer is located, as Nebraska is a destination based sales tax state.
If the seller's location is out of state, then the collection of sales tax is still done in the same way. The seller would still be required to charge the rate of sales tax from the buyer's location.
Sales Tax Collection Discounts In Nebraska
Nebraska allows merchants to keep a small percentage of the sales tax they collect as a collection discount, which serves as compensation for the work required to comply with the Nebraska sales tax regulations
The collection discount is 2.5% of the first three thousand dollars in tax collected each month, per business location
Your Nebraska Sales Tax Filing Requirements
To file sales tax in Nebraska, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
In the state of Nebraska, all taxpayers have two options to file and pay their taxes. One option is to file online by using the Nebraska Department of Revenue. Nebraska E-Pay must be utilized to remit the payment. The other option is filing manually through the mail, using form 10.
Tax payers in Nebraska should be aware of late penalties the state applies. The penalty for late filing is either 10% or twenty five dollars, whichever is the larger amount. The late penalty for payment is the same- 10% or twenty five dollars.
The state of Nebraska requires that a seller who owns a sales tax permit files sales tax return on the required day, so long as the tax return would have been "zeroed-out", and there is nothing to report.
Your Nebraska Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of Nebraska sales tax filing due dates.
Where To File Your Nebraska Sales Tax Return:
Filing Your Nebraska Sales Tax Returns Online
Nebraska supports electronic filing of sales tax returns, which is often much faster than filing via mail.As of 2013, all taxpayers who made payments of $9,000 or more in the previous tax year must pay via EFT and file their Form 10 sales tax return electronically. Amended returns and returns filed by annual filers cannot currently be filed electronically.
Nebraska allows businesses to make sales tax payments electronically via the internet.As of July 2013, taxpayers are subject to EFT only if they have made payments of at least nine thousand dollars in the previous tax year. It must the noted that the designated threshold will be lowered the future, in following with a specified schedule.
You can process your required sales tax filings and payments online using the official NebFile for Business website, which can be found here . You should have received credentials to access your NebFile for Business account when you applied for your Nebraska sales tax license.
Filing Your Nebraska Sales Tax Returns Offline
While it is highly recommended that you file online using the NebFile for Business website, it is possible to file your required sales tax reportings offline using Nebraska Form 10, which you can download and print here . Once you have completed your required reportings, you can mail it to the state at this address:Nebraska Sales Tax Filing Address: Nebraska Department of Revenue
PO Box 98923
Lincoln, NE 68509-8923
Please note that if you file your Nebraska sales taxes by mail, it may take significantly longer to process your returns and payments.
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