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• Taxes

Accounting Office

Taxes

As an education institution, UNL has a tax exempt certificate and is exempt from paying Nebraska sales tax. However, sales made by UNL to outside entities, related groups, ancillaries or individuals are only tax exempt if the purchasing entity has a Nebraska tax exempt certificate. So, there are still instances where UNL departments must collect and file sales tax. There are also instances where UNL departments must pay unrelated business income tax. More information is available in the links below. For additional questions, please contact Brenda Ladd in Accounting via email or at 472-5278.

• Collecting Sales Tax
• Filing Sales Tax Returns
• Unrelated Business Income Tax (UBIT)

Collecting Sales Tax

Departments that sell to outside entities and individuals must collect sales tax unless the entity/individual has a Nebraska tax exempt certificate on file.

• Click here for current sales tax rates.
• Click here for Nebraska state tax regulations.

One group of entities that is often overlooked for collecting sales tax is related groups and ancillaries. These groups are housed on or near campus but are not actually part of the core activity of the university. Unless they have a Nebraska tax exempt certificate on file (form 13), they must be charged sales tax. Some examples of groups falling into this category are:

If you have any questions on sales tax, please contact Susan Howard via email or at 472-5277.