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Nebraska: File Sales and Use Tax or Go Directly to Jail


 Don't go to jail. Pay your sales and use taxes.

Retailers in Nebraska, like retailers in all states with a sales tax, are required to file a sales and use tax return each reporting period, at minimum. This is true even if no sales have been made.

Filing Requirements

The Nebraska Department of Revenue bases filing frequency on the tax liability of each business:

  • Retailers with an annual tax liability of less than $900 are required to file annually.
  • Retailers with an annual tax liability between $900 and $3,000 must file quarterly.
  • Retailers with an annual tax liability of $3,000 or more must file monthly returns.

Certain retailers must follow the filing guidelines outlined in the Streamlined Sales Tax Agreement (SSUTA). These include retailers who are registered under SSUTA but do not have a legal requirement to register in Nebraska.

Any retailer with no seller's permit or who has not been assigned a filing frequency must file monthly.

Seasonal retailers may be allowed to file annually, regardless of their tax liability, at the discretion of the Tax Commissioner.

Retailers must file both sales tax and use tax returns within 20 days of the end of the reporting period.

File or Felony

Failure to file, pay or truthfully account for sales and use taxes is a Class IV felony.

Willful evasion of sales and use taxes is a Class IV felony.

Any person who willfully assists or advises in the preparation or filing of a false or fraudulent return is guilty of a Class IV felony.

Conviction of a Class IV felony may lead to a maximum of five years in prison, or a fine of $10,000, or both.

Don't go to jail. File and pay your sales and use tax returns correctly and on time.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.