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

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Nebraska and Local Individual Use Tax Return
Form 3

RESET Nebraska and Local Individual Use Tax Return FORM 3 (If claiming a credit for taxes properly paid to other states, use Form 2 instead.)   Social Security Number Tax Period Covered by this Return PRINT Please Do Not Write In This Space Beginning ____________, 20____ and Ending ____________, 20____ Name and Mailing Address  Name (For Nebraska Department of Revenue Only) Street or Other Mailing Address  City  Nebraska ID Number State Zip Code  F32=1 1 Cost of taxable items or services purchased for use in Nebraska when Nebraska sales tax has not been paid....................................................................................................................................................... 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 00 00 00 00 00 Column B Local Use Tax (Rate x Column A) 3 Total local use tax due (add amounts in Column B)...................................................................................... 3 4 Nebraska and local use tax due (line 2 plus line 3). Pay in full with this return.............................................. 4 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. sign here Taxpayer Signature Date Signature of Preparer Other Than Taxpayer Phone Number Phone Number Email Address Email Address Date 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 6-090-1990 Rev. 10-2023 Supersedes 6-090-1990 Rev. 3-2021 Instructions For additional information about use tax, see the Nebraska Use Tax Information Guide. Who Must File. Every individual purchasing taxable items or services over the Internet, by catalog, or within or outside of Nebraska, without paying Nebraska and local sales tax, must report use tax. When to File. A return may be filed at any time: after each purchase; monthly; quarterly; or annually. How to File. Individual use tax may be reported on the Nebraska and Local Individual Use Tax Return, Form 3, or on the Nebraska Individual Income Tax Return, Form 1040N. Transactions Subject to Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales taxes are not paid. Use tax is due on your cost of these items or taxable services. Some examples include: • Purchases made online or from a mail order catalog; • Purchases of property (for example, books, clothing, computers, software) from a retailer who did not collect the Nebraska and local sales taxes. This includes the purchase, lease, or rental of aircraft when sales tax has not been collected by the seller or lessor. • Purchases of taxable services (for example, pest control, building cleaning, motor vehicle towing) from a retailer who did not collect the Nebraska and local sales taxes; and • Purchases of property from outside Nebraska, brought to Nebraska for use or storage. Credit for Tax Paid to Other States. File a Nebraska and Local Business Use Tax Return, Form 2, to report use tax if you are claiming a credit for taxes properly paid to other states. Specific Instructions Line 1. The amount subject to use tax is the total cost of all taxable items and services (includes shipping, handling, etc.) and delivery charges 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 your purchase is delivered in a jurisdiction with a 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 items that were 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. Examples: Local Local City or County Code Tax Rate Omaha Sidney Superior Dakota County Column A Column B Amount Subject to Local Use Tax Local Use Tax (Rate x Column A) 1-365 .015 600.00 9.00 7-441 .020 500.00 10.00 65-470 .015 300.00 4.50 134-922 .005 100.00 0.50 Line 4. Include a check or money order payable to the Nebraska Department of Revenue for the amount reported on line 4. Authorized Signature. This return must be signed by the taxpayer. 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 (DOR). Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer. 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.”
Extracted from PDF file 2023-nebraska-form-3.pdf, last modified October 2023

More about the Nebraska Form 3 Sales Tax Tax Return TY 2023

We last updated the Nebraska and Local Individual Use Tax Return in January 2024, so this is the latest version of Form 3, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 3 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 3.

Form Code Form Name
Form 13 Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption
Form 1310N Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 3800N Nebraska Incentives Credit Computation for All Tax Years
Form 23 Nebraska Tax Return Copy Request
Form 33 Power of Attorney
Form 36 Tax Clearance Application
Form F0003 Streamlined Sales Tax Agreement Certificate of Exemption

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 3 from the Department of Revenue in January 2024.

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Form 3 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 3

We have a total of six past-year versions of Form 3 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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While we do our best to keep our list of Nebraska Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

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