The Nebraska Department of Revenue administers the state’s sales and use tax programs. Nebraska businesses that sell products and some services in the state generally need to register for a sales tax permit with the Department of Revenue. They then collect the taxes from their local customers and use Nebraska sales tax forms or an online filing system to pay the sales taxes to the Department of Revenue.
File any new businesses with the Nebraska Secretary of State if the particular business entity you are creating has such a statewide business registration requirement. Those entities that do require a filing with the Secretary of State include corporations, limited partnerships, limited liability companies, limited liability partnerships and limited cooperative associations. When you choose and register a new business and business name, then you will want to use that same registered Nebraska business name on sales tax permit applications and other documents related to business taxes.
See about EIN registration requirements for your Nebraska business. The EIN is a federal business tax ID number that is assigned to companies that hire employees and certain other business or charitable organizations. As an example, if you are opening a Nebraska nonprofit, you would need to get an EIN even without employees. Check for this information by using the built-in search engine at the Internal Revenue Service’s IRS.gov website.
Fill out the “Nebraska Tax Application” at revenue.state.ne.us/tax/current/fill-in/f_20.pdf. This is a general Nebraska business tax application for the Nebraska Department of Revenue. Just select sales tax and use tax when filing the form to get a Nebraska sales tax permit.
Use the “Nebraska Sales and Use Tax” page to find the Nebraska sales tax rates for your area. These are different from place to place because of the local option sales taxes in Nebraska. Once you have found the local rate, then collect those taxes from your customers.
File your Nebraska taxes online or use sales tax forms provided by the Department of Revenue. You may file online at https://ndr-efs.ne.gov/revefs/allPages/login.faces with the “Business Electronic Filing System.” Otherwise, you can use the forms sent to you in the mail. Ensure that you send in all Nebraska sales tax returns and tax monies by the deadline dates to avoid possible penalties.
Nebraska Sales and Use Tax Information Page