UNL departments that sell to outside entities, related groups, ancillaries or individuals must collect sales tax unless the entity/individual has a Nebraska Sales Tax Exemption Certificate (Form 13) on file with the University. If the purchasing entity does not have an exemption and the goods and services are considered to be taxable in the State of Nebraska, UNL needs to collect and remit sales tax to the Nebraska Department of Revenue, in addition to remitting City of Lincoln Restaurant Occupation Tax and Unrelated Business Income Tax.
Departments should review annually the Nebraska Sales Tax Exemption Certificates held on file, as Certificates are only valid for 5 years.
The frequency in which your department would be required to file is based on your annual sales use tax liability. The filing frequency is reviewed annually and set by the Nebraska Department of Revenue.
| Annual Taxable Sales | Frequency |
| < $18,000 | Annually |
| $18,000 - $60,000 | Quarterly |
| > $60,000 | Monthly |
For additional information on what is taxable in Nebraska and the current sales tax rates in the State of Nebraska, please see:
Sales Tax Procedures
Obtain Sales Tax Permit
UNL groups or organizations that collect and remit sales tax must first obtain a tax id number by completing a Nebraska Tax Application – Form 20
Notify Lana Anderson in UNL Accounting – landerson35@unl.edu for assistance in completing Form 20. Once the form is completed and signed by the accounting department, it will be submitted to the Department of Revenue.
The Department of Revenue will then notify you of your tax identification #, PIN number for online filing purposes and your filing frequency based on your estimated annual sales tax liability.
Submit Sales Tax Returns On Time
The frequency in which your department would be required to file is based on your annual sales use tax liability. The filing frequency is reviewed annually and set by the Nebraska Department of Revenue.
| Annual Taxable Sales | Filing Frequency | UNL Tax Returns Due to State Dept of Revenue |
|---|---|---|
| > $60,000 | Monthly | 20th day of each month following activity |
| $18,000 - $60,000 | Quarterly | Quarter 1: April 20 Quarter 2: July 20 Quarter 3: October 20 Quarter 4: January 20 |
| < $18,000 | Annually | January 20 |
NOTE: The dates referenced above are the dates that the return is due to the Department of Revenue. You will need to submit your form and work paper to the University of Nebraska tax department at tax@nebraska.edu approximately a week before the due date. Once the return has been approved to be filed, please file and submit the payment voucher noting the cost object to which it should be charged to Lana Anderson at landerson35@unl.edu.
Procedure: Electronically Complete Form 10-Nebraska and Local Sales and Use Tax Return
Access the Online Filing for Nebraska Business Taxes:
To login – Enter your Nebraska I.D. Number
PIN – Enter the password on your Form 10. If you need assistance logging in, please contact Lana Anderson.
After you have submitted Form 10 online, it will give you a reference number in the upper right hand of the tax return. Note the return has not been submitted properly if you do not receive a reference number with the date filed. Save a copy of Form 10 to a PDF and retain for your records. Print a PDF copy of the payment voucher and email Lana Anderson at landerson35@unl.edu along with the cost object you would like the payment to be posted to.
NOTE: If you do not have anything to remit, you will still need to file a “zero” return by the due date. If it is not filed, the Department of Revenue will consider the return late.
Use Tax - University as Purchaser
Use tax is a complement to Nebraska sales tax and would be considered when the university is a purchaser of goods and services. Use tax is remitted on tangible personal property and certain services when we have not been charged sales tax and it has been determined that we should have. Use tax can be remitted on Lines 4 & 5 on the Form 10 – Sales and Use Tax Return
For additional information on Use Tax:
https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/regs/1-002.pdf