Nebraska: certificado de reventa

Cómo completar y aceptar el certificado

1. Enter the buyer's and seller's names and mailing addresses. Check Single Purchase (with invoice or PO number) or Blanket.
2. Check 'Purchase for Resale' and complete Section A: describe the property or service, and check Wholesaler, Retailer, Manufacturer, or Lessor.
3. Enter the Nebraska Sales Tax ID (01-...). If there is none, give the reason or the foreign state sales tax number and state.
4. An authorized person signs, prints a name, and gives a title and the date. The seller keeps it and does not send it to DOR.

Cuándo está protegido un vendedor

Getting a fully completed certificate before the sale, with it, or within 90 days after relieves the seller of tax, penalty, and interest. Otherwise, the seller has 120 days after a DOR request for substantiation to get a fully completed certificate accepted in good faith (Reg-1-013.08). Sellers who fraudulently fail to collect or who solicit improper claims stay liable. Sellers cannot accept incomplete certificates.

Conservación de registros del vendedor

Keep Form 13 with the seller's records for audit. Sales tax records must be kept at least 3 years after the return is filed, and longer while a refund claim or redetermination petition is pending (Reg-1-008).

Errores comunes

• Accepting a certificate without the buyer's permit number, or without a stated reason for having none. That makes it incomplete, and sellers cannot accept incomplete certificates.
• Using Form 13 for goods not resold in the normal course of business. The penalty is $100 or ten times the tax, whichever is greater, per misuse, and it applies to every purchase under a blanket certificate.
• Assuming a resale certificate covers an out-of-state buyer who takes delivery in Nebraska without a proper certificate. Tax applies in that case.

Certificados multiestatales en Nebraska

Preguntas frecuentes sobre el certificado de reventa de Nebraska