Nebraska Now Requires Electronic Sales Tax Return Filing

May 3, 2012 | Susan McLain

Nebraska has instituted a gradual threshold decline for who is required to file electronically. The Nebraska Tax Commissioner requires “…the use of EFT [Electronic Funds Transfer] for all payments of taxes or fees for tax programs, such as income or sales and use tax, if the taxpayer had made tax or fee payments above the designated threshold for the same tax program in a prior year.” All combined sales and use tax returns will not be approved unless filed electronically.

Starting in January 2012, that threshold was an annual sales and use tax liability that is greater than $13,000. As of July 2012, that amount reduces to $11,000, beginning with filing the June 2012 return.

According to the DOR Sales Tax EFT Mandate Letter of March 15, 2012, “Credit card payments are also an acceptable form of payment to meet the EFT requirement. Fedwire transfers are not an acceptable method of payment.” ACH Credit and ACH Debit payments are available.

A $100 penalty will be imposed for non-compliance if payments are not made by EFT when the business meets the threshold requirements.

Going forward, the threshold will reduce as follows:

January 2013 - $9,0000
July 2013 - $8,000
January 2014 - $7,000
July 2014 - $6,000
January 2015 - $5,000

The Department of Revenue will no longer mail pre-identified paper returns (Form 10) to taxpayers, however, you may request an email reminder to be sent to you in lieu of the paper Form 10.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

Avalara Author

Susan McLain

Avalara Author Susan McLain

Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”