Current through September 17, 2024
010.01 A retailer 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.
010.02 The filing frequency is the reporting
period assigned by the Nebraska Department of Revenue (Department). Except as
provided below, annual returns are required if the retailer's yearly tax
liability is less than $900, quarterly returns are required if the yearly tax
liability is $900 or more and less than $3,000, and monthly returns are
required if the yearly tax liability is $3,000 or more.
010.02A Sellers who are Model 1, 2, or 3
sellers may follow the filing frequency guidelines outlined in the Streamlined
Sales Tax Agreement (SSUTA).
010.02B Sellers who are registered under the
SSUTA, but do not have a legal requirement to register in the state, and who
are not Model 1, 2, or 3 sellers, may follow the filing frequency guidelines
outlined in the SSUTA.
010.02C
Retailers who have not obtained a permit or been assigned a filing frequency
have a monthly filing frequency.
010.02D The Tax Commissioner has discretion
to assign an annual return for seasonal retailers, even if the yearly tax
liability exceeds the amounts listed in Reg-1-010.02.
010.03 Retailers must report and account for
gross receipts.
010.03A The return includes
both a sales tax return and a use tax return. Unless there are amounts, words,
statements, numbers, zeros, or figures shown on the appropriate lines of a
paper Nebraska and Local Sales and Use Tax Return, Form 10, mailing the form to
the Department does not constitute the filing of either or both returns.
010.03A(1) If the retailer files a return,
the statute of limitations for issuing a deficiency determination is three
years after the last day of the month following the reporting period, or three
years after the return was filed, whichever is later. If the retailer fails to
file a return, the statute of limitations for issuing a deficiency
determination is five years after the last day of the month following the
reporting period.
010.03A(2) If the
retailer does not enter amounts, words, statements, numbers, zeros, or figures
on a paper Nebraska and Local Sales and Use Tax Return, Form 10, the statute of
limitations for issuing a deficiency determination for that reporting period is
extended beyond three years to five years. This extension of the statute of
limitations does not apply to returns that are electronically filed.
010.03A(3) Statements by the retailer that no
sales were made or no tax is due, or entries made by the Department to the
account of the retailer indicating that no tax is due, do not constitute the
filing of either or both returns and does not limit the statute of limitations
to three years.
010.03B
The return must be filed within 20 days following the end of the reporting
period. The retailer is entitled to deduct and withhold a collection fee from
the amount of sales tax which otherwise would be due. No fee may be deducted
for reporting use tax or tax remitted pursuant to a direct payment
permit.
010.03C The Tax
Commissioner will accept the format for filing and payment methods allowed
pursuant to the SSUTA.
010.03D The
Tax Commissioner may require some or all taxpayers to file returns and remit
payments electronically.
010.04 Unless otherwise provided in the
SSUTA, the Tax Commissioner may require that returns be signed by the person
required to file the return or by his or her duly authorized agent.
010.05 Returns that are not filed
electronically must be properly signed.
010.06 The return and the remittance are
considered timely filed if received, delivered, or mailed, postage prepaid, on
or before the 20th day of the month following the close of the reporting
period. When the last day falls on a Saturday, Sunday, or an approved holiday,
the return is considered timely filed if received, delivered, or mailed,
postage prepaid, on the next day which is not a Saturday, Sunday, or an
approved holiday.
010.06A A United States
Postal Service postmark is conclusive evidence of the date of mailing for the
purpose of timely filing a return.
010.06B A private postage meter date or a
date stamped by a private delivery service will be considered the date of
mailing if the date of the stamp is no more than four days before the date the
return is received by the Department, excluding Saturdays, Sundays, or approved
holidays. If the date of the stamp is more than four days before the date the
return is received by the Department, the return is considered filed on the
date received.
010.06C Failure to
file the return or to remit the tax due by the due date will subject the
taxpayer to a penalty equal to 10% of the unpaid tax or $ 25.00, whichever is
greater. Interest is imposed at the rate specified in Neb. Rev. Stat. §
45-104.02
from the due date to the date payment is received.
010.07 Remittance must be in the form of a
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. Cash, post-dated checks, or postage stamps
cannot be sent as payment. Cash may be used when payment is made in person at
an office of the Department.
010.08
If any understatement on a return is a result of fraud or an intent to evade
the sales or use tax, a penalty of 25% of the amount of the understatement or
$50, whichever is greater, may be assessed.
010.09 Criminal Penalties
010.09A Any person required to collect,
account for, or pay over any sales or use taxes who willfully fails to collect,
truthfully account for, or pay over these taxes is guilty of a Class IV
felony.
010.09B Any person who
willfully attempts in any manner to evade any sales or use taxes is guilty of a
Class IV felony.
010.09C Any person
who willfully assists in or advises in preparing or filing a false or
fraudulent return, is guilty of a Class IV felony, whether or not the falsity
or fraud is with the knowledge or consent of the person authorized or required
to file the return.
