Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-012 - DUTIES OF RETAILERS - COLLECTING, REPORTING, AND REMITTING LOCAL SALES AND USE TAXES

Current through June 17, 2024
012.01 Collection
				and Remittance Governed by Revenue Act
Retailers operating or delivering property within the
				  boundaries of a city or county that has imposed a local sales and use tax must
				  collect, report, and remit the local sales and use tax along with the sales tax
				  imposed by the Nebraska Revenue Act consistent with the Nebraska Revenue Act
				  and Title 316 NAC Chapter 1.
012.02 Calculating the Amount of Tax
A bracket system correlating sales price to the appropriate
				  state and local sales or use tax may be used by the retailer. The sales or use
				  tax liability may also be computed by multiplying the sales price by the
				  applicable tax rate. (
				  Reg-1-011,
				  Bracket System for Adding and Collecting Sales Tax)
012.03 Permits and Certificates of Exemption
Any permits and certificates of exemption which are
				  authorized or required under the Nebraska Revenue Act, for state sales and use
				  tax exemption purposes, satisfy the requirements of the Local Option Revenue
				  Act and Neb. Rev. Stat. §§
										13-319
				  through
				  13-326.
				  (
				  Reg-1-013,
				  Sale for Resale - Resale Certificate and
				  Reg-1-014,
				  Exempt Sale Certificate)
012.04 Returns
Retailers must file a return for each reporting period or
				  portion of a reporting period. The return must be filed for every tax reporting
				  period even if there have been no sales. The reporting frequency, due date,
				  signature, and form requirements are as provided in
				  Reg-1-010, The
				  Sales and Use Tax Return.
012.05 Remittances
Remittance must be in the form of electronic funds transfer,
				  check, credit card, draft, money order, or other payment method as approved by
				  the Tax Commissioner, made payable to the Nebraska Department of Revenue
				  .
012.06 Itinerant
				Salespersons
Where a distributor or home office reports sales tax for
				  itinerant salespersons, and the sales are made for delivery in a city or county
				  which imposes a local sales tax, it is the obligation of the distributor or
				  home office to remit the local sales tax along with the state sales
				  tax.
012.07 Records
Every retailer is required to keep records in order to
				  determine the amount of sales and use tax due. These records must include the
				  normal books of account ordinarily maintained by the average prudent
				  businessperson engaged in a similar activity, together with all documents
				  supporting entries in the books of accounts. Schedules and working papers used
				  in the preparation of the tax returns and all resale certificates and exemption
				  certificates must be retained. (
				  Reg-1-008,
				  Records)
012.07A Records must be
				retained for a period not less than three years after the return is filed, or
				while any refund claim or redetermination of a deficiency is pending, unless
				the Department authorizes their destruction in writing at an earlier date.
				However, the Department may issue a deficiency determination within five years
				after any amount of tax is determined due and payable when a properly completed
				return has not been filed.
012.07B
				Retailers may use either the cash basis, accrual basis, or any other generally
				recognized accounting basis, which correctly reflects the operation of the
				business. When a basis of accounting has been adopted for reporting sales tax,
				the retailer may not change that basis of accounting without prior permission
				from the Department. (
				Reg-1-009,
				Accounting Methods)