INSTRUCTIONS: NEBRASKA RESALE OR EXEMPT SALE CERTIFICATION (Form 13)
Nebraska transactions involving tangible personal property purchased directly by a government agency, as well as purchases of qualifying repair parts, contract carrier material, manufacturing machinery, are eligible for exemption from state sales tax. This is also the case for purchases made by qualifying nonprofit exempt organizations and occasional sales of depreciable machinery which has been used and paid tax on for at least a year. This form 13 can be found on the website of the Nebraska Department of Revenue.
Nebraska Resale Or Exempt Sale Certification 13 Step 1: At the top left, give the name and address of the purchaser. At the top right, give the same information for the seller.
Nebraska Resale Or Exempt Sale Certification 13 Step 2: Indicate with a check mark whether this form concerns a single purchase or is intended as a blanket certification covering multiple or ongoing purchases.
Nebraska Resale Or Exempt Sale Certification 13 Step 3: Section A is only to be completed by those who have conducted a resale transaction. In the blank where indicated, write a description of the item or service purchased.
Nebraska Resale Or Exempt Sale Certification 13 Step 4: Indicate with a check mark whether your organization is a wholesaler, retailer, manufacturer or lessor.
Nebraska Resale Or Exempt Sale Certification 13 Step 5: Write a description of the product sold, leased or rented.
Nebraska Resale Or Exempt Sale Certification 13 Step 6: Give your Nebraska Sales Tax Permit Number or that assigned by another state. If you have none, explain why.
Nebraska Resale Or Exempt Sale Certification 13 Step 7: Section B concerns exempt sales. You must indicate which of the six listed types of exempt sales in the instructions describes your transaction. Write the number and provide all supplementary information as instructed.
Nebraska Resale Or Exempt Sale Certification 13 Step 8: Section C should only be completed by contractors. Check box 1 if you are an Option 1 or Option 3 contractor and give your company's sales or consumer's use tax permit number.
Nebraska Resale Or Exempt Sale Certification 13 Step 9: Check box 2 if purchases were made by an authorized purchasing agent and give the name of the exempt entity they were acting on behalf of.
Nebraska Resale Or Exempt Sale Certification 13 Step 10: Sign and date the form. Enter your title.
