Resale certificates by state
Nebraska resale certificate
The official form, whether Nebraska takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Nebraska Resale or Exempt Sale Certificate (Section A: Nebraska Resale Certificate) (Form 13) · Get the form (opens in a new tab)
- Issued by the Nebraska Department of Revenue.
- Expires?
- No set expiry
- A blanket Form 13 stays valid until the buyer revokes it in writing. Blankets are allowed where sales occur at least once every 12 months (Reg-1-013.06). The form can also be used for a single purchase.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- The Form 13 instructions let out-of-state buyers enter their home-state sales tax number (the 'Foreign State Sales Tax Number' field). If the buyer is delivered goods outside Nebraska, no resale certificate is needed as long as shipping documentation is kept. If an out-of-state buyer takes delivery in Nebraska, tax applies unless a proper certificate is given (Reg-1-013.07).
- Buyer must be registered in Nebraska?
- No
- Buyers licensed in Nebraska or another permit-requiring state must give that permit number. A buyer with no permit must state why (Reg-1-013.03B(2)). Wholesalers and manufacturers are not required to give an ID number in Section A.
How to fill out and accept the certificate
- Enter the buyer's and seller's names and mailing addresses. Check Single Purchase (with invoice or PO number) or Blanket.
- Check 'Purchase for Resale' and complete Section A: describe the property or service, and check Wholesaler, Retailer, Manufacturer, or Lessor.
- Enter the Nebraska Sales Tax ID (01-...). If there is none, give the reason or the foreign state sales tax number and state.
- 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.
When a seller is protected
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.
Seller record-keeping
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).
Common mistakes
- 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.
Multistate certificates in Nebraska
SST Certificate of Exemption
Yes
Nebraska is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. A buyer with no ID number can enter "Not Required".
Nebraska resale certificate FAQ
What form is used for a resale certificate in Nebraska?
Nebraska's resale certificate is the Nebraska Resale or Exempt Sale Certificate (Section A: Nebraska Resale Certificate) (Form 13), published by the Nebraska Department of Revenue. Download it from the Nebraska Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Nebraska accept multistate resale certificates?
Nebraska is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. A buyer with no ID number can enter "Not Required". Nebraska is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do Nebraska resale certificates expire?
A blanket Form 13 stays valid until the buyer revokes it in writing. Blankets are allowed where sales occur at least once every 12 months (Reg-1-013.06). The form can also be used for a single purchase.
Can an out-of-state business use a resale certificate in Nebraska?
The Form 13 instructions let out-of-state buyers enter their home-state sales tax number (the 'Foreign State Sales Tax Number' field). If the buyer is delivered goods outside Nebraska, no resale certificate is needed as long as shipping documentation is kept. If an out-of-state buyer takes delivery in Nebraska, tax applies unless a proper certificate is given (Reg-1-013.07).
Related reading
- Nebraska sales tax guide: rates, nexus thresholds and filing rules
- Nebraska sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Form 13 Nebraska Resale or Exempt Sale Certificate (opens in a new tab)
- Reg-1-013 Sale for Resale - Resale Certificate (opens in a new tab)
- Reg-1-008 Records (opens in a new tab)
- Sales and Use Tax Forms (NE DOR) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Nebraska Department of Revenue before you rely on a certificate.
Resale certificates in other states
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