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Nebraska Free Printable  for 2024 Nebraska Claim for Refund of Sales and Use Tax

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Claim for Refund of Sales and Use Tax
Form 7

Claim for Refund of Sales and Use Tax Form 7 Attach supporting documents. Nebraska ID Number Please Do Not Write In This Space Federal Employer ID or Social Security Number PRINT FORM RESET FORM Claim Period Beginning ______________________ , ________ and Ending ______________________ , ________ Name Name and Location Address of Claimant Name Name and Mailing Address of Claimant Legal Name Street Address Street or Other Mailing Address City State Zip Code City State Zip Code 1 Amount of Nebraska sales and use tax paid . . . . . . . . . . . . . . Amount Claimed 1 Provide Basis For Claim and Attach Appropriate Documentation (See instructions.) 2 Local sales and use tax paid: Local Taxing Jurisdiction Amount of Local Tax Overpayment 3 Total of line 2 . . . . . . . . . . . . . . 3 4 Total of lines 1 and 3 . . . . . . . . 4 5 Select payment method: c Refund (complete information below) or c Credit to sales/use tax account (do not use until credit appears on account). Complete the routing and account information below to have your refund direct deposited. The Department of Revenue strongly encourages all refunds to be direct deposited. Routing Number (must be 9 digits) Check Type of Account: c (1) Checking c (2) Savings Account Number (up to 17 digits) c Check this box if the refund will go to a bank outside the United States. 6 Person authorized to be contacted regarding this claim: Authorized Contact Person (Please print.) Title Email Address Phone Number I declare under penalties of law that I have examined this claim, and to the best of my knowledge and belief, it is correct and complete. I also declare that payment of this claim has not been previously made by the state, nor have I claimed or received a refund from the retailer. I understand if I send claim information via email that I am accepting the risk and the possibility that emails may be intercepted by unintended third-parties. sign here Authorized Signature (Owner, Partner, Member, Corporate Phone Number Officer, or Person Authorized by Attached Power of Attorney) Signature of Preparer Other Than Taxpayer Phone Number Title (See instructions.) Address Date Date Action Taken by the Nebraska Department of Revenue c Approved c Approved as Revised c See Amended Statement c See Comments c See Letter Dated Comments: For Dept. Use Only Direct Voucher Tax Cat.___________ Ref. Type __________ Date to Finance Force Code ________ _________________ Approved 1 Code 2 ____________________ Amount c Disapproved c See Comments c See Letter Dated 3 ____________________ Total 4 Department’s Authorized Signature Date You may fax this form to 402-471-5927. Mail this claim and supporting documentation to: Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903. revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729 Retain a copy for your records. 6-063-1967 Rev. 9-2017 Supersedes 6-063-1967 Rev. 7-2016 Instructions This form, if not properly completed and adequately supported, is not a valid claim for refund (claim) and may be returned. Who May File. Any person who has made an overpayment of sales or use tax of $2 or more, may file a claim. When to File. A claim must be filed within the statute of limitations period (generally three years from the 20th day of the month following the close of the period for which the overpayment of tax was made). If the overpayment of tax was the result of a deficiency determination issued by the Nebraska Department of Revenue (Department), the claim must be filed within six months after the determination becomes final, or within six months from the date of overpayment of tax with respect to the determination. The latest expiration date of these three periods will be the last acceptable filing date. Where to File. The claim must be filed with the Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903. Or you may fax this claim to 402-471-5927 if there is limited documentation submitted to support the claim. Basis for a Valid Claim for Refund. A valid claim must have all of these items. If the space provided is not sufficient, a letter of explanation must be attached. 1. All applicable lines on the form must be completed. 2. The claim must be signed by an authorized person, if authorized by a Power of Attorney, Form 33, a copy must be included. 3. The claim must have adequate documentation for the Department to determine its validity. The minimum requirements for adequate documentation include reference to either a specific state statute or regulation, in support of each item claimed, and copies of all purchase invoices or documents for each item claimed, in the format as set forth below. 4. If 50 or more invoices will be submitted in support of the claim: a. Enclose a detailed listing of the invoices and indicate the amount of the sales and use taxes paid. The list should be in alphabetical order by vendor. Submit the list in a spreadsheet on digital media. The list must include the following information and be in the format shown Name of Month Local Total Nebraska Local Vendor Item Invoice Invoice Taxable Nebraska Municipality Use Tax Sales Tax Tax Sales Tax Use Tax Use Tax Name Description Number Date Amount or County Remitted Paid Paid Paid Paid Paid b. Attach a legible copy of every invoice on the list. Arrange the invoice copies in the same order that the invoices appear on the list. The invoices need to clearly show the total purchase price and the amount of Nebraska and, if applicable, local sales tax paid. The invoices may be attached in PDF format. 5. If fewer than 50 invoices or documents will be submitted in support of the claim, attach a legible copy of every invoice or document that clearly describes the item purchased, the total purchase price, and the amount of Nebraska and, if applicable, local sales tax paid. If claiming a refund of sales and use taxes paid on a motor vehicle, you must include a copy of the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6, which was validated by the county treasurer; or a copy of the motor vehicle registration showing sales tax was paid. 6. Claims for sales and use taxes paid on manufacturing machinery and equipment. In addition to the information listed in 4 or 5 above, you must provide the model number and a detailed description of how the machinery or equipment is used in your manufacturing process. Include a reference to the specific section of Nebraska Sales and Use Tax Regulation 1-107, Manufacturing Machinery and Equipment Exemption, which applies to the use of the equipment. Claims for sales and use taxes paid on repair and replacement parts for manufacturing machinery and equipment. You must provide information as to which piece of manufacturing machinery or equipment the part is used on. 7. Retailers filing a claim must attach: • Copies of the original invoices; • Credit memos issued to customers; and • Exemption certificates, if issued. The claim will be reduced by the amount of collection fee for the portion of the tax on the original return when it was filed. 8. Contractors who have been issued a Purchasing Agent Appointment, Form 17, before any materials are annexed, may file a claim for sales or use tax paid on those materials annexed to real estate in the exempt project. If the Form 17 was not issued prior to the annexation, the refund claim must be filed by the exempt organization. The exempt organization must show the actual amount of tax paid by the contractor with certified statements from the contractor accompanying the claim for refund. A supplier/vendor of building materials sold to a contractor may not receive a refund of tax on those materials when a Form 17 is received after the purchase is made. Instead, the contractor or exempt entity must apply for the refund. Failure to provide the information outlined above may result in the claim being returned as an invalid claim. Payment Method. You may elect to receive the approved refund either as a direct deposit, or as a credit to offset a future sales or use tax liability. To have your refund deposited directly into your checking or savings account, enter the routing number and account number. The routing number and account number are found on the bottom of the checks used with the account. The Department strongly encourages all refunds to be direct deposited. New banking rules regarding International ACH Transactions (IATs) require that the Department must be notified whenever a refund will go to a bank account outside the U.S. The box in line 5 must be checked if the bank is outside the U.S. These refunds cannot be processed as direct deposits and instead will be mailed. Processing Procedure. The Department must approve or deny a claim within 180 days of its filing unless: • The claimant and the Department have agreed in writing to extend the 180-day period; or • The claimant requests a hearing in writing which waives the 180-day period. The Department must send the claimant notice of the denied portion of a claim within 30 days after the denial. Appeal Procedure. The denial of a claim in its entirety, or in part, is considered a final determination of the Department and may be appealed. If the Department’s final action is appealed, the claimant must file its appeal with the District Court in Lancaster County within 30 days after the mailing of the Department’s final determination. If an appeal is not made within 30 days, the determination of the Department becomes final. Specific Instructions Line 1. Enter the amount of state sales or use tax paid. Line 2. Enter the name of each local taxing jurisdiction and the amount of local sales or use tax paid. If the space provided is not sufficient, attach a schedule listing the additional information. Line 5. Check the appropriate box to select how you would like to receive the approved amount. A credit to your sales or use tax account may be used to offset future sales or use tax liabilities. If you anticipate the approved credit will be greater than your reported tax liabilities over the next 24 months, you should request a refund. If no election is made, a refund will be issued. Line 6. An Authorized Contact Person designated on line 6 will have the authority to receive and discuss confidential information regarding this claim. By including an email address for the Authorized Contact Person, you accept the risk of loss of confidentiality associated with this method of communication. Signatures. The claim submitted to the Department must be signed by the owner/taxpayer, partner, member, or corporate officer. If another person signs this claim, there must be a power of attorney attached to this form, or the Department will be unable to process this claim. Any person who is paid for preparing a taxpayer’s claim must also sign the claim as preparer.
Extracted from PDF file 2023-nebraska-form-7.pdf, last modified September 2017

More about the Nebraska Form 7 Sales Tax TY 2023

We last updated the Claim for Refund of Sales and Use Tax in February 2024, so this is the latest version of Form 7, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 7 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 7.

Form Code Form Name
Form 27D Payment and Authorization Agreement for Electronic Funds Transfer (EFT) of Tax Payments
Form 872N Nebraska Extension of Statute of Limitations Agreement
Form 4797N Special Capital Gains Election and Computation
Form 7004N Application for Automatic Extension of Time
Form 775N https://revenue.nebraska.gov/files/doc/incentives/775info/fillin775n.pdf

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 7 from the Department of Revenue in February 2024.

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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 7

We have a total of six past-year versions of Form 7 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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