Current through September 17, 2024
096.01 Motorboat as used in this regulation
shall mean any watercraft included under Section
37-1204 of the
Nebraska Revised Statutes. Every motorboat 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 sales of motorboats. The dealer shall file a tax
return reporting gross sales in the same manner as all other retailers.
096.01A Motorboats means any watercraft
propelled by a permanently or temporarily attached motor and shall include,
among others, open or closed bow outboards, inboards, inboard/outboard boats,
personal watercraft (jet skis, wave runners), air boats, cabin cruisers,
houseboats, pontoons, canoes, jon boats, sail boats, and rowboats.
096.01B If a trailer is sold with a
motorboat, the dealer must separately state the selling price of the trailer on
the purchaser's invoice and furnish the purchaser with a Nebraska Sales/Use Tax
and Tire Fee Statement for Motor Vehicles and Trailer Sales, Form 6, for the
trailer.
096.02 The
sales and use tax imposed upon the sale of a motorboat shall be the liability
of the purchaser and the tax shall be collected by the county treasurer or
other designated county official at the time the purchaser makes application
for registration of the motorboat for operation in this state. If the purchaser
retains such motorboat in this state and does not register it for operation
within thirty days of the purchase date, the tax shall be paid immediately to
the county treasurer or other county official. If the tax is not paid within
thirty days of the purchase date, the county treasurer or other designated
official shall collect the tax, interest from the thirtieth day until the date
of payment, and a penalty of five dollars ($ 5.00).
096.03 The dealer or seller is not authorized
to collect the tax on the sale of motorboats 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 and Use Tax Statement for Motorboat Sales, Form 6MB.
096.03A The tax due shall be computed on the
difference between the total sales price and the total of any trade-in
allowance for another motorboat taken by any person and any rebates used to
reduce the selling price of the motorboat.
096.03A(1) The selling price of a motorboat
includes charges for the boat, motor, destination fees, import custom fees,
document processing fee, and warranty transfers. The selling price also
includes charges for accessories, and service and maintenance agreements unless
such charges are separately invoiced. When these charges are separately
invoiced the dealer or seller collects and remits sales tax on these charges.
096.03B All information
requested by the Nebraska Department of Revenue must be furnished and a copy of
each Form 6MB must be sent to the Nebraska Department of Revenue by the seller
at the time the sales and use tax return is filed. Any dealer or seller who
fails or refuses to furnish such information 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.
096.03C Any
dealer or seller who willfully prepares a false or fraudulent sales or use tax
return or Form 6MB may be found guilty of a Class IV felony and shall, upon
conviction, be fined not more than ten thousand dollars ($10, 000.00), or be
imprisoned not more than five years, or both.
096.03D Any purchaser, or agent thereof, who
completes Nebraska Sales and Use Tax Statement for Motorboat Sales, Form 6MB,
claiming an exemption for any purchase which is not exempt from sales and use
tax under sections
77-2701
through
77-27,135 of
the Nebraska Revised Statutes, shall be subject to a penalty of one hundred
dollars ($ 100.00) or ten times the tax, whichever amount is larger. Any
purchaser, or agent thereof, who fraudulently signs a Form 6MB with the
intention to avoid payment of the tax may, in addition to the above penalty, be
found guilty of a class IV misdemeanor.
096.03E 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
).
096.04 County
treasurers or other designated county officials are appointed as sales and use
tax collectors for all sales of motorboats made outside of this state to
purchasers and users of motorboats required to be registered in this state. The
county treasurer, or other designated county official, shall collect the
applicable use tax from the purchaser of a motorboat purchased outside of this
state at the time application for registration is made. The full use tax on the
purchase price shall be collected by the county treasurer or other designated
county official if a sales or occupation tax was not paid by the purchaser in
the state of purchase. If a sales or occupation tax was lawfully paid in the
state of purchase at a rate less than the tax imposed in this state, use tax
must be collected on the difference as a condition for registration in this
state.
096.05 The purchase of a
licensed motorboat may be exempt for any of the following reasons:
096.05A If the owner of a motorboat is, or
was, a nonresident of this state and establishes as a fact that he or she
purchased the motorboat outside of this state and there registered and titled
the motorboat, then the use tax is not required for licensing or registering in
this state;
096.05B The motorboat
is purchased for the purpose of renting or leasing with the rental or lease
payment set at a fair market value, and the purchaser holds a sales tax permit
so as to remit tax on the lease or rental receipts;
096.05C The motorboat is a gift to the
applicant or received through inheritance and tax was previously paid by the
donor or prior owner;
096.05D The
purchase of the motorboat is exempt under paragraphs
012.02C or
012.02D of
Reg-1-012,
Exemptions;
096.05E The motorboat
is sold pursuant to an occasional sale as set out in
Reg-1-022,
Occasional Sales.
096.06
If the purchase of a licensed motorboat is exempt for any of the reasons in
paragraph 096.05, the county treasurer or other designated county official may,
after obtaining a properly completed Form 6MB accurately identifying the basis
of exemption, complete the registration without collecting the tax.
096.07 The lessor of a motorboat must collect
tax on the gross receipts from rental or lease of a motorboat which is
registered for operation within this state and which is rented or leased for
periods of one year or more or which is delivered by the lessor within this
state and is rented or leased for a period of less than one year.
096.08 A rebate received by the purchaser
from a manufacturer after the sale does not reduce the sales and use tax base.
The retail price remains at the amount agreed upon at the time of the sale
which is the amount upon which the tax must be collected.
096.08A A rebate received from a manufacturer
that is used to reduce the selling price of the motorboat reduces the sales and
use tax base. A rebate is used to reduce the selling price of the motorboat
when it is transferred to the dealer at the time of the sale and is shown on
the sales invoice as a price reduction, partial payment, or a down
payment.
