Filing Sales Tax Returns

UNL groups or organizations that collect sales tax must obtain a Nebraska sales tax permit and file periodic sales tax returns. Please follow these instructions to obtain and complete these forms.

Form 20 - Nebraska Tax Application

To obtain a sales tax permit for your group, complete a Nebraska Tax Application Form 20 and submit it to the Nebraska Department of Revenue.

Form 10 - Nebraska and Local Sales and Use Tax Return

Once you have submitted your Form 20, the state will begin sending you a Form 10 to file sales tax returns. The frequency of Form 10 will be based on the estimated annual taxable sales amount that you completed on Form 20 as follows:

Annual Taxable Sales Frequency
< $18,000 Annually
$18,000 - $60,000 Quarterly
> $60,000 Monthly

Although you will be sent a paper form by the state, we encourage groups with taxable sales of more than $18,000/year to file electronically to reduce errors and save data entry time. Unfortunately, entities with taxable sales of less than $18,000 per year cannot file electronically and must complete the paper form. Information on how to file electronically can be found at the State of Nebraska Department of Revenue website.

Completing Form 10 Electronically

To access the electronic Form 10 from the website above (click on the CLICK HERE at the top of the page after reading the FAQs), you will need to enter the Nebraska I.D. Number and password from the paper Form 10 that you received from the state. After you have completed the online form, print a copy using the Print icon of your web browser before you click the submit button on each page. When you have submitted the final form, it will give you a confirmation number to reference for your transaction.

The form, whether printed from the web or completed on paper, should be faxed to Lana Anderson at 402-472-2804 along with any special instructions regarding distribution of the charges to non-default cost objects. The deadline for forms is the 24th of each month by noon. If the 24th falls on a non-business day, the last business day before the 24th at noon is the deadline.

First time filers should include the following information:

  • Contact person with email address and phone number
  • Default cost object to charge

If you have questions about filing Form 20 or Form 10, please contact Lacey Rohe, Director of Accounting & Finance, via email or at 472-1934.