Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-020 - MOTOR VEHICLES

Current through June 17, 2024
020.01 Motor vehicles as used in this
				regulation shall mean motor vehicles, trailers, and semitrailers as defined in
				Section
				60-301
				of the Nebraska Revised Statutes. Every motor vehicle dealer in Nebraska is
				required to obtain a sales tax permit for each place of business in this state
				even though they make no sales other than of motor vehicles. The dealer shall
				file a tax return reporting gross sales in the same manner as all other
				retailers.
020.02 The sales and use
				tax imposed upon the sale of motor vehicles shall be the liability of the
				purchaser and the tax shall be collected by the county treasurer, or other
				designated county official, or the Department of Motor Vehicles at the time the
				purchaser makes application for registration of the motor vehicle for operation
				upon the highways of this state. If the purchaser retains such motor vehicle in
				this state and does not register it for operation upon the highways of this
				state within thirty days of the purchase date, the tax shall be paid
				immediately to the county treasurer, or other designated county official. If
				the tax is not paid within thirty days of the purchase date, the county
				treasurer, or other designated county official, shall collect the tax, interest
				from the thirtieth day until the date of payment, and a penalty of five dollars
				($ 5.00 ).
020.03 The dealer or
				seller is not authorized to collect the tax on the sale of motor vehicles but
				shall, at the time of the sale, state on the sales invoice the dollar amount of
				the tax and furnish the purchaser a Nebraska Sales/Use Tax and Tire Fee
				Statement for Motor Vehicle and Trailer Sales, Form 6.
020.03A The tax due shall be computed on the
				difference between the total sales price and the total of any trade-in
				allowance for another motor vehicle taken by any person and any rebates used to
				reduce the selling price of the vehicle.
020.03B All information requested by the
				Nebraska Department of Revenue must be furnished and a copy of each Form 6 must
				be sent to the Nebraska Department of Revenue by the seller at the time the tax
				return is filed. Any dealer or seller who fails or refuses to furnish such
				information or who falsifies any Form 6 may be found guilty of a misdemeanor
				and shall, upon conviction, be punished by a fine of not less than twenty-five
				dollars ($ 25.00 ) nor more than one hundred dollars ($ 100.00 ) for each
				offense.
020.03C Any dealer or
				seller who willfully prepares a false or fraudulent sales or use tax return or
				Form 6 may be found guilty of a Class IV felony and shall, upon conviction, be
				fined not more than ten thousand dollars ($10, 000.00 ), or be imprisoned not
				more than five years, or both.
020.03D Any purchaser, or the agent thereof,
				who completes a Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle
				and Trailer Sales, Form 6, claiming an exemption for any purchase which is not
				exempt from sales and use tax under sections
				77-2701
				through
				77-27,135 of
				the Nebraska Revised Statutes, shall be subject to a penalty of one hundred
				dollars ($ 100.00 ) or ten times the tax, whichever amount is larger. Any
				purchaser, or the agent thereof, who fraudulently signs a Form 6 with the
				intention to avoid payment of the tax may, in addition to the above penalty, be
				found guilty of a Class IV misdemeanor.
020.03E Any seller who willfully understates
				the amount upon which the sales tax is due shall be subject to an
				administrative penalty of one thousand dollars ($1, 000.00).