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Nebraska Updates Sales and Use Tax Forms


 Nebraska: Use the proper form when reporting use tax.

The Nebraska Department of Revenue has revised two sales and use tax forms, both of which are posted on its website.

Form 2, Nebraska and Local Business Use Tax Return

Each and every business that purchases taxable tangible property or services online, by catalog, or “within or outside of Nebraska," must pay either Nebraska sales or use tax. If sales tax wasn’t collected by the retailer at the time of purchase, use tax must be remitted by the business purchaser.

  • Businesses that are licensed to collect Nebraska sales tax should remit Form 10, Nebraska and Local Sales and Use Tax Return.
  • Businesses not licensed to collect Nebraska sales tax must remit Form 2, Nebraska and Local Business Use Tax Return. Form 2 must be filed monthly and is due by the 20th of every month.

Form 3, Nebraska and Local Individual Use Tax Return

Individuals are required to report Nebraska use tax when sales tax was not collected on purchases of taxable goods and services, as if often the case with online and catalog sales. In fact, no matter how or where the purchase takes place, use tax is due on all taxable items purchased within or outside of Nebraska without sales tax, if they are used or stored in Nebraska. Form 3 may be filed at any time: after every untaxed purchase, monthly, quarterly or annually.

Learn more about Nebraska use tax in the Nebraska Consumer’s Use Tax information guide.

Learn how an automated sales tax solution handles consumer use tax.

photo credit: Guillaume Brialon via photopin cc


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.
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.