University as Purchaser
As an educational institution, University of Nebraska-Lincoln has a tax-exempt certificate and is generally exempt from paying Nebraska sales tax if the the receipts from the goods and services purchased specifically relate to the purpose of an educational institution.
University as Seller (Retailer)
Sales and use taxes apply to the University of Nebraska when:
- The University is a seller of goods and services
- The University purchases goods and services
Sales made by UNL to outside entities, related groups, ancillaries or individuals are only tax exempt if the purchasing entity has a Nebraska Sales Tax Exemption Certificate (Form 13) If the purchasing entity does not have an exemption and the goods and services are considered to be taxable in the State of Nebraska, we need to collect and remit sales tax to the Nebraska Department of Revenue as well as the City of Lincoln Restaurant Occupation Tax and Unrelated Business Income Tax.