Nebraska Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption

Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption
Form 13
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Nebraska Resale or Exempt Sale Certificate

FORM

for Sales Tax Exemption

Name and Mailing Address of Purchaser

Name and Mailing Address of Seller

	Name

13

	Name

  Legal Name
	 Street or Other Mailing Address
	 City	

	 Street or Other Mailing Address
State	

Zip Code

	 City	

State	

Zip Code

	 Check Type of Certificate

c Single Purchase	

If single purchase is checked, enter the related invoice or purchase order number ______________________________________.

c Blanket	

If blanket is checked, this certificate is valid until revoked in writing by the purchaser.

I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following reason:
Check One	 c Purchase for Resale (Complete Section A.)	

c Exempt Purchase (Complete Section B.)	

c Contractor (Complete Section C.)

Section A — Nebraska Resale Certificate
Description of Property or Service Purchased

I hereby certify that the purchase, lease, or rental of ___________________________________________________________from the seller listed above
is exempt from the Nebraska sales tax as a purchase for resale, rental, or lease in the normal course of our business. The property or service will be resold
either in the form or condition in which it was purchased, or as an ingredient or component part of other property or service to be resold.
I further certify that we are engaged in business as a:	
c Wholesaler	
c Retailer	
c Manufacturer	
c Lessor
of ______________________________________________________________________________________________________________________
My Nebraska Sales Tax ID Number is 01-_________________________________.
If none, state the reason _____________________________________________________________________________________________________,
or Foreign State Sales Tax Number__________________________________________ State __________________________________________.

Section B — Nebraska Exempt Sale Certificate
The basis for this exemption is exemption category ______ (See the list of Exemption Categories and corresponding numbers on reverse side).
If exemption category 2 or 5 is claimed, enter the following information:
Description of Property or Service Purchased 	

Intended Use of Property or Service Purchased

_____________________________________________________________ 	

________________________________________________________

If exemption category 3 or 4 is claimed, enter your Nebraska Certificate of Exemption State ID number.  05 -______________________________
	Do not enter your Federal Employer ID Number.

If exemption category 6 is claimed, the seller must enter the following information and sign this form below:
	 Description of Items Sold

	 Date of Seller’s Original Purchase	

Was tax paid when purchased by seller?	

c Yes	
Section C — For Contractors Only

c No

Was item depreciable?

c Yes	

c No

1. Purchase of building materials or fixtures.

c	 As an Option 1 or Option 3 contractor, I hereby certify that the purchase of building materials and fixtures from the seller listed above are exempt
from Nebraska sales tax. My Nebraska Sales or Use Tax ID Number is: _____________________________________________________.

2. Purchases made by an Option 2 contractor under a Purchasing Agent Appointment on behalf of_________________________
(exempt entity)
________________________________________.
c	 As an Option 2 contractor, I hereby certify that the purchase of building materials and fixtures from the seller listed above is exempt from
Nebraska sales tax pursuant to the attached Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax, Form 17.

sign
here

Any purchaser, agent, or other person who completes this certificate for any purchase which is not for resale, lease, or rental in the regular course of the
purchaser’s business, or is not otherwise exempted from sales and use taxes is subject to a penalty of $100 or ten times the tax, whichever amount is larger, for
each instance of presentation and misuse. With regard to a blanket certificate, this penalty applies to each purchase made during the period the blanket certificate
is in effect. Under penalties of law, I declare that I am authorized to sign this certificate, and to the best of my knowledge and belief, it is correct and complete.

Authorized Signature

Title	

Date

Authorized Signature Name (please print)

Do not send this certificate to the Nebraska Department of Revenue (DOR). Keep it as part of your records.
Sellers cannot accept incomplete certificates.
The DOR is committed to the fair administration of the Nebraska tax laws. It is unlawful to claim an exemption for purchases of property or
services that are subject to tax. Sellers are encouraged to notify the DOR of any unlawful use of this form.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
6-134-1970 Rev. 7-2022
Supersedes 6-134-1970 Rev. 3-2018

Instructions
Who May Issue a Resale Certificate. Purchasers are to give the seller
a properly completed Form 13, Section A, when making purchases
of property or taxable services that will subsequently be resold in the
purchaser’s normal course of business. The property or services must
be resold in the same form or condition as when purchased, or as an
ingredient or component part of other property that will be resold.
Who May Issue an Exempt Sale Certificate. Form 13, Section B,
may be completed and issued by governmental units or organizations
that are exempt from paying Nebraska sales and use taxes. See this
list in the Nebraska Sales Tax Exemptions Chart. Most nonprofit
organizations are not exempt from paying sales and use tax. Enter the
appropriate number from “Exemption Categories” (listed below) that
properly reflects the basis for your exemption.
For additional information about proper issuance and use of this certificate,
please review Reg-1-013, Sale for Resale – Resale Certificate, and
Reg-1-014, Exempt Sale Certificate.
Contractors. Contractors complete Form 13, Section C, part 1 or part
2 based on the option elected on the Contractor Registration Database.
To make tax-exempt purchases of building materials and fixtures,
Option 1 or Option 3 contractors must complete Form 13, Section C,
Part 1. To make tax-exempt purchases of building materials and fixtures
pursuant to a construction project for an exempt governmental unit or
an exempt nonprofit organization, Option 2 contractors must complete
Form 13, Section C, Part 2. The contractor must also attach a copy of
a properly completed Purchasing Agent Appointment and Delegation
of Authority for Sales and Use Tax, Form 17, to the Form 13, and both
documents must be given to the supplier when purchasing building
materials. See the contractor information guides and Reg-1-017,
Contractors, for additional information. Also, see the Important Note
under “Exemption Categories” number 3.
When and Where to Issue. The Form 13 must be given to the seller
at the time of the purchase to document why sales tax does not apply
to the purchase. The Form 13 must be kept with the seller’s records for
audit purposes.
Sales Tax Number. A purchaser who is engaged in business as a
wholesaler or manufacturer is not required to provide an ID number
when completing Section A. Out-of-state purchasers may provide their
home state sales tax number. Section B does not require a Nebraska ID
number when exemption category 1, 2, or 5 is indicated.
Fully Completed Resale or Exempt Sale Certificate. A fully
completed resale or exempt sale certificate is proof for the retailer
that the sale was for resale or is exempt. For a resale certificate to be
fully completed, it must include: (1) identification of the purchaser
and seller, type of business engaged in by the purchaser; (2) sales tax
permit number; (3) signature of an authorized person; and (4) the date
of issuance.
For an exempt sale certificate to be fully completed, it must include:
(1) identification of purchaser and seller; (2) a statement that the certificate
is for a single purchase or is a blanket certificate covering future sales;
(3) a statement of the basis for exemption, including the type of activity
engaged in by the purchaser; (4) signature of an authorized person; and
(5) the date of issuance.
Penalties. Any purchaser who gives a Form 13 to a seller for any
purchase which is other than for resale, lease, or rental in the normal
course of the purchaser’s business, or is not otherwise exempted from
sales and use tax under the Nebraska Revenue Act, is subject to a
penalty of $100 or ten times the tax, whichever is greater, for each
instance of presentation and misuse. In addition, any purchaser, or their
agent, who fraudulently signs a Form 13 may be found guilty of a Class
IV misdemeanor.

Exemption Categories
(Insert appropriate number from the list below in Section B)

1. Governmental units, identified in Neb. Rev. Stat. §§ 77-2704.15,
Reg‑1‑072, United States Government and Federal Corporations,
and Reg-1-093, Governmental Units. Governmental units are not
assigned exemption numbers.

2.
3.

4.

5.

6.

Sales to the U.S. government, its agencies, instrumentalities, and
corporations wholly owned by the U.S. government are exempt
from sales tax. However, sales to institutions chartered or created
under federal authority, but which are not directly operated and
controlled by the U.S. government for the benefit of the public,
generally are taxable.
Purchases by governmental units that are not exempt from Nebraska
sales and use taxes include, but are not limited to: governmental units
of other states or countries; sanitary and improvement districts;
rural water districts; railroad transportation safety districts; and
county historical societies.
Purchases when the intended use renders it exempt. See Nebraska
Sales Tax Exemptions Chart.
Purchases made by organizations that have been issued a Nebraska
Exempt Organization Certificate of Exemption (Certificate of
Exemption). Reg-1-090, Nonprofit Organizations; Reg-1-091,
Religious Organizations; and Reg-1-092, Educational Institutions,
identify these organizations. These organizations are issued a
Certificate of Exemption with a state ID number which must be
entered in Section B of Form 13.
Important Note: Nonprofit educational institutions must be
accredited regionally or nationally and have their primary campus
in Nebraska to be exempt from sales and use tax. Also nonprofit
organizations providing any of the types of health care or services
that qualify to be exempt must be licensed or certified by the
Nebraska Department of Health and Human Services (DHHS)
to be exempt from sales and use taxes. There is no sales and use
tax exemption prior to these entities being accredited, licensed,
or certified. They CANNOT issue either a Resale or Exempt Sale
Certificate, Form 13, or a Purchasing Agent Appointment, Form 17,
to any retailer or contractor relating to purchases of building
materials for construction or repair projects performed prior to
being accredited, licensed, or certified. After an entity becomes
accredited, licensed, or certified upon completion of the construction
project, it may submit a Nebraska Exemption Application for Sales
and Use Tax, Form 4.
Nonprofit health care organizations that hold a Certificate of
Exemption are exempt for purchases for use at their facility, or
portion of the facility, covered by the license issued under the
Nebraska Health Care Facility Licensure Act. Only specific types
of health care facilities and activities are exempt. Purchases of items
for use at facilities that are not covered under the license, or for any
other activities that are not specifically exempt, are taxable. The
exemption is not for the entire organization that offers different
levels of health care or other activities, but is limited to the specific
type of health care that is exempt. Purchases for non-exempt types
of health care are taxable.
Purchases of motor vehicles, trailers, semitrailers, watercraft,
and aircraft used predominately as common or contract carrier
vehicles; accessories that physically become part of the common or
contract carrier vehicle; and repair and replacement parts for these
vehicles. The exemption ID number must be entered in Section B
of the Form  13. An individual or business that has been issued a
common or contract carrier certificate of exemption may only use it
to purchase those items described above prior to the expiration date
on the certificate. The certificate of exemption expires every 5 years.
(See Nebraska Common or Contract Carrier Information Guide).
Purchases of manufacturing machinery and equipment made by a
person engaged in the business of manufacturing, including repair
and replacement parts or accessories, for use in manufacturing.
Occasional sales of used business or farm machinery or equipment
productively used by the seller as a depreciable capital asset for more
than one year in his or her business. The seller must have previously
paid tax on the item being sold. The seller must complete, sign, and
give the Exempt Sale Certificate to the purchaser. (See Reg-1-022,
Occasional Sales). The Form 13 must be kept with the purchaser’s
records for audit purposes.