ID 13 F
User Manual: ID-13
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I further certify that we are engaged in business as a: c Wholesaler c Retailer c Manufacturer c Lessor
of Description of Product or Service Sold, Leased, or Rented
___________________________________________________________________________________________________________________.
My Nebraska Sales Tax Permit Number is 01-_________________________________.
If none, state the reason _____________________________________________________________________________________________________,
or Foreign State Sales Tax Number__________________________________________ State __________________________________________.
for Sales Tax Exemption 13
Nebraska Resale or Exempt Sale Certificate Form
Name and Mailing Address of Seller
Name
Street or Other Mailing Address
City State Zip Code
Name and Mailing Address of Purchaser
Name
Legal Name
Street Address (Do not use PO Box)
City State Zip Code
Check Type of Certificate
c Single Purchase If single purchase is checked, enter the related invoice or purchase order number ______________________________________.
c Blanket If blanket is checked, this certicate is valid until revoked in writing by the purchaser.
Section B — Nebraska Exempt Sale Certificate
Section A — Nebraska Resale Certificate
Any purchaser, agent, or other person who completes this certificate for any purchase which is not for resale, lease, or rental in the regular course of the
purchaser’s business, or is not otherwise exempted from sales and use taxes is subject to a penalty of $100 or ten times the tax, whichever amount is larger, for
each instance of presentation and misuse. With regard to a blanket certificate, this penalty applies to each purchase made during the period the blanket certificate
is in effect. Under penalties of law, I declare that I am authorized to sign this certificate, and to the best of my knowledge and belief, it is correct and complete.
sign
here Authorized Signature Title Date
Section C — For Contractors Only
c As an Option 1 or Option 3 contractor, I hereby certify that the purchase of building materials and xtures from the seller listed above are exempt
from Nebraska sales tax. My Nebraska Sales or Use Tax Permit Number is: _____________________________________________________.
c Yes c No
Do not send this certificate to the Nebraska Department of Revenue. Keep it as part of your records.
Sellers cannot accept incomplete certificates.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
Description of Items Sold
6-134-1970 Rev. 10-2014
Supersedes 6-134-1970 Rev. 3-2009
I hereby certify that the purchase, lease, or rental of ________________________________________________________________from the seller
listed above is exempt from the Nebraska sales tax as a purchase for resale, rental, or lease in the normal course of our business. The property or service
will be resold either in the form or condition in which it was purchased, or as an ingredient or component part of other property or service to be resold.
1. Purchase of building materials or fixtures.
2. Purchases made by an Option 2 contractor under a Purchasing Agent Appointment on behalf of_________________________
________________________________________.
The basis for this exemption is exemption category ______ (insert appropriate number for the category of exemption described on the reverse side).
If exemption category 2 or 5 is claimed, enter the following information:
Description of Items Purchased Intended Use of Items Purchased
_________________________________________________________________________________________________________________________.
If exemption category 3 or 4 is claimed, enter your Nebraska Exemption Certicate number. 05 -______________________________
If exemption category 6 is claimed, the seller must enter the following information and sign this form below:
Date of Seller’s Original Purchase Was tax paid when purchased by seller? Was item depreciable?
I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following reason:
Check One c Purchase for Resale (Complete Section A.) c Exempt Purchase (Complete Section B.) c Contractor (Complete Section C.)
(exempt entity)
Do not enter your Federal Employer ID Number.
c Yes c No
As an Option 2 contractor, I hereby certify that the purchase of building materials and xtures from the seller listed above is exempt from
Nebraska sales tax pursuant to the attached Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax, Form 17.
Authorized Signature Name (please print)
Description of Property or Service Purchased
RESET FORM
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Who May Issue a Resale Certificate. Form 13, Section A, is
issued by persons or organizations making purchases of property or
taxable services that will subsequently be resold in the purchaser’s
normal course of business. The property or services must be resold
in the same form or condition as when purchased, or as an ingredient
or component part of other property that will be resold.
Who May Issue an Exempt Sale Certificate. Form 13,
Section B, may only be issued by governmental units and persons or
organizations that are exempt from paying Nebraska sales and use
tax. Nonprot organizations that are exempt from paying sales and
use tax are listed in the Nebraska Sales Tax Exemption Chart.
Enter the appropriate number from the “Categories of Exemption”
in the space provided that properly reflects the basis for your
exemption. If category 2 through 6 is the basis for exemption, you
must complete the information requested in Section B.
For additional information about proper issuance and use of this
certificate, please review Reg-1-013, Sale for Resale – Resale
Certicate, and Reg-1-014, Exempt Sale Certicate.
Contractors. To make tax-exempt purchases of building materials
and fixtures, Option 1 or Option 3 contractors must complete
Form 13, Section C, Part 1.
To make tax-exempt purchases of building materials and xtures
pursuant to a construction project for an exempt governmental unit or
an exempt nonprot organization, Option 2 contractors must complete
Form 13, Section C, Part 2. The contractor must also attach a copy of
a properly completed Purchasing Agent Appointment and Delegation
of Authority for Sales and Use Tax, Form 17, to the Form 13, and
both documents must be given to the supplier when purchasing
building materials. See the contractor information guides for
additional information.
When and Where to Issue. The Form 13 must be given to the
seller at the time of the purchase to document why sales tax does not
apply to the purchase. The Form 13 must be kept with the seller’s
records for audit purposes (see Reg-1-012, Exemptions). Do not
send Forms 13 to the Nebraska Department of Revenue.
Sales Tax Number. A purchaser who is engaged in business
as a wholesaler or manufacturer is not required to provide an
ID number when completing Section A. Out-of-state purchasers
may provide their home state sales tax number. Section B does not
require a Nebraska ID number when exemption category 1, 2, or 5
is indicated.
Fully Completed Resale or Exempt Sale Certificate.
For a resale certificate to be fully completed, it must include:
(1) identification of the purchaser and seller, type of business
engaged in by the purchaser, and reason for the exemption;
(2) sales tax permit number; (3) signature of an authorized person; and
(4) the date of issuance.
For an exempt sale certicate to be fully completed, it must include:
(1) identication of purchaser and seller; (2) a statement that the
certicate is for a single purchase or is a blanket certicate covering
future sales; (3) a statement of the basis for exemption, including
the type of activity engaged in by the purchaser; (4) signature of an
authorized person; and (5) the date of issuance.
Penalties. Any purchaser who gives a Form 13 to a seller for any
purchase which is other than for resale, lease, or rental in the normal
course of the purchaser’s business, or is not otherwise exempted
from sales and use tax under the Nebraska Revenue Act, is subject to
a penalty of $100 or ten times the tax, whichever is greater, for each
instance of presentation and misuse. In addition, any purchaser, or
Instructions
their agent, who fraudulently signs a Form 13 may be found guilty
of a Class IV misdemeanor.
Categories of Exemption
1. Governmental agencies identied in Reg-1-012, Exemptions;
Reg-1-072, United States Government and Federal Corporations;
and Reg-1-093, Governmental Units. Governmental units are not
assigned exemption numbers.
Sales to the United States government, its agencies, instru-
mentalities, and corporations wholly owned by the U.S.
government are exempt from sales tax. However, sales to
institutions chartered or created under federal authority, but
which are not directly operated and controlled by the United
States government for the benet of the public, generally are
taxable. For construction projects for federal agencies, see
Reg-1-017, Contractors.
Purchases by governmental units that are not exempt from
Nebraska sales and use taxes include, but are not limited to:
governmental units of other states; sanitary and improvement
districts; rural water districts; railroad transportation safety
districts; and county historical societies.
2. Purchases when the intended use renders it exempt as stated in
paragraph 012.02D of Reg-1-012, Exemptions. See Nebraska
Sales Tax Exemption Chart. Complete the description of the item
purchased and the intended use on the front of Form 13.
Beginning October 1, 2014, sales of repair and replacement parts
for agricultural machinery and equipment used in commercial
agriculture are exempt from sales and use taxes. When claiming
this exemption, please enter “commercial agriculture” on the
Intended Use of Items Purchased line.
3. Purchases made by organizations that have been issued a
Nebraska Exempt Organization Certificate of Exemption.
Reg-1-090, Nonprofit Organizations; Reg-1-091, Religious
Organizations; and Reg-1-092, Educational Institutions, identify
these organizations. These organizations are issued a Nebraska
state exemption ID number. This exemption number must be
entered in Section B of Form 13.
Nonprot health care organizations that hold a certicate of
exemption are exempt for purchases of items for use at their
facility, or portion of the facility, covered by the license issued
under the Health Care Facility Licensure Act. Only specic types
of health care facilities and activities are exempt. Purchases
of items for use at facilities that are not covered under the
license, or for any other activities that are not specically exempt,
are taxable.
4. Purchases of common or contract carrier motor vehicles, trailers,
and semitrailers; accessories that physically become part of a
common or contract carrier vehicle; and repair and replacement
parts for these vehicles. The exemption number must be entered
in Section B of the Form 13.
5. Purchases of manufacturing machinery and equipment made by a
person engaged in the business of manufacturing, including repair
and replacement parts or accessories, for use in manufacturing.
6. Occasional sales of used business or farm machinery or
equipment productively used by the seller as a depreciable
capital asset for more than one year in his or her business. The
seller must have previously paid tax on the item being sold. The
seller must complete, sign, and give the exemption certicate to
the purchaser.
