Any business that sells goods or taxable services within the state of Nebraska to customers located in Nebraska is required to collect sales tax from that buyer. This will include all online businesses. Any seller which conducts business and has a major presence within the state must collect sales tax in Nebraska must pay taxes to the state. Therefore, these sellers required to file for a Sales tax certificate. By not doing so the business may face sanctions or other types of penalties. Additionally, depending on the businesses location and tax jurisdiction, localities such as counties, cities, and other districts can also add additional sales and use taxes.
Do you need to get a Sales Tax certificate in Nebraska?
You may need a Sales Tax Certificate if any of the following apply your business:
- You have a physical office or place you conduct business
- You sell or ship products to a buyer in Nebraska
- You have a distribution location such as a storage area or warehouse space with goods
- You have employees physically present in Nebraska (including independent contractors, sales persons, representatives, or agents)
- Your business delivers merchandise in company owned vehicles
- Your business has taxable services in the state of Nebraska
What constitutes taxable services in Nebraska?
The majority of service businesses are not taxable in Nebraska. The exceptions would be if your business fabricates or manufactures a good or product. Additionally, janitorial services are taxable
Why do I need a Sales Tax Certificate to purchase wholesale items for Resale in the State of Nebraska?
As a wholesale company conducting business in the state of Nebraska, you are required to have a sales tax certificate when purchasing items at wholesale prices, Therefore, suppliers must request a copy of your resale certificate before selling you items at wholesale prices.
Do you need to collect sales tax on shipping and handling of merchandise?
If you sell tangible goods in Nebraska that are taxable than you would charge sales tax on shipping and handling charges
Is there sales tax on drop shipments in the state of Nebraska?
A drop shipment is where a seller (most times out of state) sells a product which is then delivered to a consumer by a third-party shipper. In most instances, drop shipments in Nebraska are required to have sales tax added
Are there any exemptions to taxable items sold?
Groceries, raw materials, machinery, medical devices, newspapers and magazines, downloadable software, and prescription medicines are tax exempt.
Register for a Nebraska sales/use tax number
Nebraska state, county, city, & municipal tax rate table