Nebraska Nebraska and Local Individual Use Tax Return

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.”