Instructions Sales to the U.S. government, its agencies, instrumentalities, 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
Instructions Who May Issue a Resale Certificate. Purchasers are to give the seller a properly completed Form 13, Section A, when 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 be completed and issued by governmental units or organizations that are exempt from paying Nebraska sales and use taxes. See this list in the Nebraska Sales Tax Exemptions Chart 0RVW QRQSUR¿W RUJDQL]DWLRQV DUH not exempt from paying sales and use tax. Enter the appropriate number IURP³([HPSWLRQ&DWHJRULHV´OLVWHGEHORZ WKDWSURSHUO\UHÀHFWVWKHEDVLV Sales to the U.S. government, its agencies, instrumentalities, 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 WKH86JRYHUQPHQWIRUWKHEHQH¿WRIWKHSXEOLFJHQHUDOO\DUHWD[DEOH 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. See Nebraska Sales Tax Exemption Chart. for your exemption. )RUDGGLWLRQDOLQIRUPDWLRQDERXWSURSHULVVXDQFHDQGXVHRIWKLVFHUWL¿FDWH please review Reg-1-013, Sale for Resale Resale Certificate, and 5HJ([HPSW6DOH&HUWL¿FDWH. Contractors. Contractors complete Form 13, Section C, part 1 or part 2 based on the option elected on the Contractor Registration Database. 7R PDNH WD[H[HPSW SXUFKDVHV RI EXLOGLQJ PDWHULDOV DQG ¿[WXUHV 2SWLRQ 1 or Option 3 contractors must complete Form 13, Section C, Part 1. To PDNH WD[H[HPSW SXUFKDVHV RI EXLOGLQJ PDWHULDOV DQG ¿[WXUHV SXUVXDQW to a construction project for an exempt governmental unit or an exempt nonprofit 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 and Reg-1-017, Contractors, for additional information. Also, see the Important Note under "Exemption Categories" number 3. 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. 3. Purchases made by organizations that have been issued a Nebraska Exempt Organization Certificate of Exemption (Certificate of Exemption). Reg-1-090, Nonprofit Organizations; Reg-1-091, Religious Organizations; and Reg-1-092, Educational Institutions, identify these RUJDQL]DWLRQV7KHVHRUJDQL]DWLRQVDUHLVVXHGD&HUWL¿FDWHRI([HPSWLRQ with a state ID number which must be entered in Section B of Form 13. Important Note1RQSUR¿WHGXFDWLRQDOLQVWLWXWLRQVPXVWEHDFFUHGLWHG regionally or nationally and have their primary campus in Nebraska to be H[HPSWIURPVDOHVDQGXVHWD[$OVRQRQSUR¿WRUJDQL]DWLRQVSURYLGLQJ any of the types of health care or services that qualify to be exempt PXVWEHOLFHQVHGRUFHUWL¿HGE\WKH1HEUDVND'HSDUWPHQWRI+HDOWKDQG Human Services (DHHS) to be exempt from sales and use taxes. There is no sales and use tax exemption prior to these entities being accredited, OLFHQVHGRUFHUWL¿HG7KH\&$1127LVVXHHLWKHUDResale or Exempt 6DOH&HUWL¿FDWH)RUP, or a Purchasing Agent Appointment, Form 17, to any retailer or contractor relating to purchases of building materials for construction or repair projects performed prior to being accredited, OLFHQVHG RU FHUWL¿HG$IWHU DQ HQWLW\ EHFRPHV DFFUHGLWHG OLFHQVHG RU FHUWL¿HG XSRQ FRPSOHWLRQ RI WKH FRQVWUXFWLRQ SURMHFW LW PD\ VXEPLW D Form 4. Nonprofit health care organizations that hold a Certificate of 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. A fully completed resale or exempt sale certificate is proof for the retailer WKDW WKH VDOH ZDV IRU UHVDOH RU LV H[HPSW )RU D UHVDOH FHUWL¿FDWH WR EH fully completed, it must include: (1) identification of the purchaser and seller, type of business engaged in by the purchaser; (2) sales tax permit number; (3) signature of an authorized person; and (4) the date of issuance. Exemption are exempt for purchases for use at their facility, or portion of the facility, covered by the license issued under the Nebraska Health &DUH)DFLOLW\/LFHQVXUH$FW2QO\VSHFL¿FW\SHVRIKHDOWKFDUHIDFLOLWLHV 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 QRWVSHFL¿FDOO\H[HPSWDUHWD[DEOH7KHH[HPSWLRQLVQRWIRUWKHHQWLUH organization that offers different levels of health care or other activities, EXWLVOLPLWHGWRWKHVSHFL¿FW\SHRIKHDOWKFDUHWKDWLVH[HPSW3XUFKDVHV for non-exempt types of health care are taxable. 4. Purchases of motor vehicles, trailers, semitrailers watercraft, and aircraft used predominately as common or contract carrier vehicles; accessories that physically become part of the common or contract carrier vehicle; )RU DQ H[HPSW VDOH FHUWL¿FDWH WR EH IXOO\ FRPSOHWHG LW PXVW LQFOXGH LGHQWL¿FDWLRQRISXUFKDVHUDQGVHOOHU DVWDWHPHQWWKDWWKHFHUWL¿FDWH LV IRU D VLQJOH SXUFKDVH RU LV D EODQNHW FHUWL¿FDWH FRYHULQJ IXWXUH VDOHV (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. and repair and replacement parts for these vehicles. The exemption ID number must be entered in Section B of the Form 13. An individual or EXVLQHVVWKDWKDVEHHQLVVXHGDFRPPRQRUFRQWUDFWFDUULHUFHUWL¿FDWHRI exemption may only use it to purchase those items described above prior WR WKH H[SLUDWLRQ GDWH RQ WKH FHUWL¿FDWH 7KH FHUWL¿FDWH RI H[HPSWLRQ expires every 5 years. (See Nebraska Common or Contract Carrier Information Guide). 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. (See Reg-1-107, Manufacturing Machinery and Equipment Exemption). In addition, any purchaser, or their agent, who fraudulently signs a Form 13 may be found guilty of a Class IV misdemeanor. Exemption Categories (Insert appropriate number from the list below in Section B) 1. *RYHUQPHQWDOXQLWVLGHQWL¿HGLQ Reg-1-072, United States Government and Federal Corporations; and Reg-1-093, Governmental Units. Governmental units are not assigned exemption numbers. 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 JLYH WKH ([HPSW 6DOH &HUWL¿FDWH WR WKH SXUFKDVHU 6HH Reg-1-022, Occasional Sales). The Form 13 must be kept with the purchaser's records for audit purposes.Adobe Acrobat Pro DC 19.12.20035 Adobe Acrobat Pro DC 19.12.20035