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Nebraska Free Printable  for 2024 Nebraska Nebraska and Local Business Use Tax Return

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Nebraska and Local Business Use Tax Return
Form 2

RESET PRINT Nebraska and Local Business Use Tax Return Please Do Not Write in This Space FORM 2   Tax Period Nebraska ID Number Name and Location Address Name and Mailing Address 1 Cost of taxable property or services purchased for use in Nebraska when Nebraska sales tax has not been paid (Include the cost of property withdrawn from inventory for use.).................................................. 1 2 Nebraska use tax due (line 1 multiplied by .055)........................................................................................... IMPORTANT NOTE: Purchasers or lessees of any aircraft, complete the Aircraft State Use Tax box........................... 00 2 Aircraft State Use Tax Enter the amount of state use tax included on Line 2 that is from the purchase, lease, or rental of aircraft when sales tax has not been collected. (694-694).......................... Complete the following Local Use Tax Table (see instructions). Local Use Tax Table City or County Click here for Current Codes and Rates Local Code Local Tax Rate Column A Amount Subject to Local Use Tax Column B Local Use Tax (Rate x Column A) 00 00 00 00 00 3 Total local use tax due (add amounts in Column B)...................................................................................... 3 4 Total Nebraska and local use taxes due (line 2 plus line 3)........................................................................... 5 Credit for tax properly paid to other states and taxing jurisdictions on property included on line 1 (see instructions)........................................................................................................................................... 4 6 Net Nebraska and local use taxes due (line 4 minus line 5).......................................................................... 7 Previous balance with applicable interest at % per year and payments received through 6 Check this box if your payment is being made electronically. 8 Balance due (line 6 plus or minus line 7). Pay in full with this return............................................................. sign here 5 7 8 I declare under penalties of law that I have examined this return, and to the best of my knowledge and belief, it is correct and complete. Authorized Signature Title Email Address Date Daytime Phone Number Signature of Preparer Other Than Taxpayer Date Daytime Phone Number Email Address This return is due on or before the 20th day of the month following the tax period indicated above. Mail this return and payment to: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923. revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729 Instructions For additional information about use tax, see the Nebraska Use Tax Information Guide. Who Must File. Every business purchasing taxable property or services over the Internet, by catalog, or within or outside of Nebraska, without payment of Nebraska and local sales tax, must report use tax. If you do not have any Nebraska and/or local use tax liability for the tax period indicated on this return, you are not required to file this return. How to File. Use the following to determine which form to file. • Businesses licensed to collect sales tax should file a Nebraska and Local Sales and Use Tax Return, Form 10, to report both sales and use taxes. Obtain a license by filing a Nebraska Tax Application, Form 20. • Businesses not filing Form 10 must file a Nebraska and Local Business Use Tax Return, Form 2, to report use tax on purchases where the Nebraska and local sales taxes were not paid. • Individuals report use tax on the Nebraska and Local Individual Use Tax Return, Form 3, or may report use tax when they file their Nebraska Individual Income Tax Return, Form 1040N. • Only in the situation where an individual has a use tax liability AND is claiming a credit for tax properly paid to another state should the Form 2 be filed. Transactions Subject to Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales tax is not paid. Use tax is due on your cost of property or taxable services. Some examples include: • Purchase of property (for example, uniforms, magazines, computers, software) from a retailer. This includes the purchase, lease, or rental of aircraft when sales tax has not been collected by the seller or lessor; • Purchase of taxable services (for example, repair or installation labor on tangible personal property, pest control, building cleaning, motor vehicle towing) from a retailer; • Purchase of property from outside Nebraska, brought to Nebraska for use or storage; • An Option 2 contractor that has building materials and fixtures brought into or delivered into Nebraska on which no Nebraska or applicable local sales taxes were paid. When building materials and fixtures are delivered by a supplier to the job site, they are taxed at the rate in effect at the job site. • Property withdrawn from inventory for use or to be donated; and • Taxable services purchased and then donated. Retention of Records. Records to substantiate this return must be retained for at least three years following the date of filing or due date of the return, whichever is later. Penalty and Interest. A penalty may be assessed for failure to timely file a return, or for failing to timely pay all tax when due. Interest on the unpaid tax will be assessed from the due date until payment is received. Specific Instructions Line 1. The amount subject to use tax is the total cost of all taxable property and services purchased (including charges for delivery, freight, and shipping, paid to the retailer) on which Nebraska and local sales taxes were not paid or were not paid at the correct rate. Line 2. Enter the total state use tax due. Aircraft State Use Tax Box. Report the amount of Line 2 that is from the purchase, lease, or rental of aircraft in the Aircraft State Use Tax box. Aircraft means any contrivance now known, hereafter invented, used, or designed for navigation of or flight in the air. For example this includes airplanes, drones and hot air balloons. Local Use Tax Table. Local use tax is due if the property purchased is delivered in a jurisdiction with local use tax, and you have not paid the local sales tax. Click here for current city or county codes and rates. Enter in Column A the total cost of property that was delivered within the boundaries of each local taxing jurisdiction where local sales tax was not paid. Multiply each amount by the local jurisdiction’s tax rate and enter the result in Column B. Column A Column B Examples: Local Local Amount Subject to Local Use Tax City or County Code Tax Rate Local Use Tax (Rate x Column A) Omaha 1-365 .015 600.00 9.00 Sidney 7-441 .020 500.00 10.00 Wausa 123-514 .010 300.00 3.00 Dakota County 134-922 .005 100.00 0.50 Line 5. A credit for tax properly paid in another state will be allowed on property that is subject to Nebraska use tax. The credit must be applied to each item’s Nebraska and local use tax due. The credit allowed for each item cannot exceed the total Nebraska and local use tax due on that item. Line 8. All filers are encouraged to make payments electronically. Do not send a check if you are mandated to pay electronically. Those not mandated may attach a check or money order for the amount on line 8, made payable to the Nebraska Department of Revenue. Authorized Signature. This return must be signed by the owner, partner, corporate officer, member of a limited liability company, or individual. If the taxpayer authorizes another person to sign this return, there must be a power of attorney on file with the Nebraska Department of Revenue. Email. By entering an email address, the taxpayer acknowledges that DOR may contact the taxpayer by email. The taxpayer accepts any risk to confidentiality associated with this method of communication. DOR will send all confidential information by secure email or the State of Nebraska’s file share system. If you do not wish to be contacted by email, write “Opt Out” on the line labeled “email address.” Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer. 6-158-1974 Rev. 10-2023 Supersedes 6-158-1974 Rev.   10-2020
Extracted from PDF file 2023-nebraska-form-2.pdf, last modified October 2023

More about the Nebraska Form 2 Sales Tax Tax Return TY 2023

We last updated the Nebraska and Local Business Use Tax Return in January 2024, so this is the latest version of Form 2, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 2 directly from TaxFormFinder. You can print other Nebraska tax forms here.

Related Nebraska Sales Tax Forms:

TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Nebraska Form 2.

Form Code Form Name
Form 1120-SN Booklet S Corporation Income Tax Booklet - Forms & Instructions
Form 12N Nebraska Nonresident Income Tax Agreement
Form 22 Nebraska Change Request
Form 1120N Booklet Corporation Income Tax Booklet - Forms and Instructions
Form 2210N Individual Underpayment of Estimated Tax
Form 1120-SN Nebraska S Corporation Income Tax Return with Schedule A - Adjustments to Ordinary Business Income
Form 1120N Nebraska Corporation Income Tax Return, with Schedules A, I, and II
Form 27D Payment and Authorization Agreement for Electronic Funds Transfer (EFT) of Tax Payments
Form 872N Nebraska Extension of Statute of Limitations Agreement
Form 1120-SN-K-1N Shareholder's Share of Income, Deductions, Modifications, and Credits

Download all NE tax forms View all 35 Nebraska Income Tax Forms


Form Sources:

Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 2 from the Department of Revenue in January 2024.

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Form 2 is a Nebraska Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Nebraska Form 2

We have a total of six past-year versions of Form 2 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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