How to Register: To apply for a Nebraska Identification Number, you must complete the Nebraska Tax Application, Form 20. If you indicate on your Form 20 that you will be collecting sales tax, you will be issued a Sales Tax Permit. A separate Form 20 for each Nebraska retail location is required unless you are applying through the Streamlined Sales Tax Agreement. If you want to request combined filing for two or more retail locations, you must complete the Nebraska Combined Filing Application, Form 11.
Registration Cost: No fee.
Filing Requirements: Filing can be completed either online or via paper. However, if you make sales or use tax payments in the amount of more than $8,000 you are required to file electronically.
Due Date: Returns and payments are due on 20th of the month following the end of period.
Where to File: NebFile
What Will You Need: In order to file online, locate your Nebraska ID Number and PIN issued by the Department of Revenue. Make sure to use the correct number combination for the type of tax you are filing, as they may be different. From there you can login and select a filing option.
If filing by paper The Department will mail you a Form 10. The Department will not mail Form 10 to anyone who files a combined return, is required to make electronic payments, or has e-filed the form in the past. All other taxpayers who are mailed the Form 10 should receive it around the 10th of the month following the tax period.
Renewal: Not Required.
Additional Information: Nebraska Sales Tax Rules and Regulations