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
Departments that sell to outside entities and individuals must collect sales tax unless the entity/individual has a Nebraska tax exempt certificate on file.
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:
| Cost Object | Related Group/Ancillary |
| 2398131001 | Veteran Costs |
| 2398131005 | NE High School Press Association |
| 2398131008 | University of Nebraska Foundation |
| 2398131009 | Alumni Association |
| 2398131010 | Daily Nebraskan |
| 2398131001 | Other Activities |
| 2398131013 | Radio Science |
| 2398131015 | Tech Park |
| 2398131016 | Music Centennial |
| 2398131017 | Electrical Engineering 100 Year |
| 2398131018 | NAMR/SME Conference |
| 2398131019 | One Technology Center |
| 2398131020 | NE Champions Club |
| 2398131021 | Technology Park Server Farm |
| 2398131022 | NE Academy of Science |
| 2398131023 | UN Federal Credit Union |
| 2398131024 | NE Crop Improvement |
| 2398131025 | NE Pork Producers |
| 2398131026 | NE Poultry Industry |
| 2398131027 | UAAD |
| 2398131029 | USDA Forest Service |
| 2398131030 | NE Turf Association |
If you have any questions on sales tax, please contact Susan Howard via email or at 472-5277.
