NE - Resale or Exempt Sale Certificate (Form 13)

NE - Resale or Exempt Sale Certificate (Form 13)
Nebraska Resale or Exempt Sale Certificate
for Sales Tax Exemption
FORM
RESET FORM
• Read instructions on reverse side/see note below
NAME AND MAILING ADDRESS OF PURCHASER
NAME AND MAILING ADDRESS OF SELLER
Name
Name
Street or Other Mailing Address
Street or Other Mailing Address
City
State
Zip Code
City
13
State
Zip Code
Check Type of Certificate
Single Purchase
Blanket If blanket is checked, this certificate is valid until revoked in writing by the purchaser.
I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following reason:
Check One
Purchase for Resale (Complete Section A)
Exempt Purchase (Complete Section B)
Contractor (Complete Section C)
SECTION A — Nebraska Resale Certificate
Description of Item or Service Purchased
I hereby certify that the purchase, lease, or rental of
from the above seller is exempt from the Nebraska sales tax as a purchase for resale, rental, or lease in the normal course of our business, either in the
form or condition in which purchased, or as an ingredient or component part of other property to be resold.
of
I further certify that we are engaged in business as a:
Wholesaler
Retailer
Manufacturer
Lessor
Description of Product Sold, Leased, or Rented
and hold Nebraska Sales Tax Permit Number
If None, State Reason
01-
or Foreign State Sales Tax Number
State
SECTION B — Nebraska Exempt Sale Certificate
The basis for this exemption is exemption category (Insert appropriate category as described on reverse of this form.)
If exemption category 2 or 5 is claimed, enter the following information:
Intended Use of Item(s) Purchased
Description of Item(s) Purchased
If exemption categories 3 or 4 are claimed, enter the Nebraska Exemption Certificate number. 05 -
If exemption category 6 is claimed, seller must enter the following information and sign this form below:
Description of Item(s) Sold
Date of Seller’s Original Purchase
Was Tax Paid when Purchased by Seller?
YES
NO
Was Item Depreciable?
YES
NO
SECTION C — For Contractors Only
1. Purchases of Building Materials or Fixtures:
As an Option 1 or Option 3 contractor, I hereby certify that purchases of building materials and fixtures from the above seller are exempt from
Nebraska sales tax. My Nebraska Sales or Consumer’s Use Tax Permit Number is:
012. Purchases Made Under Purchasing Agent Appointment on behalf of _________________________________________________:
(exempt entity)
Pursuant to an attached Purchasing Agent Appointment and Delegation of Authority for Sales and Use Tax, Form 17, I hereby certify that purchases
of building materials, and fixtures are exempt from Nebraska sales tax.
Any purchaser, or their agent, or other person who completes this certificate for any purchase which is other than for resale, lease, or rental in the
regular course of the purchaser’s business, or is not otherwise exempted from the sales and use tax under Neb. Rev. Stat. §§77-2701 through 77-27,135,
shall in addition to any tax, interest, or penalty otherwise imposed, be subject to a penalty of $100 or ten times the tax, whichever amount is larger, for
each instance of presentation and misuse. With regard to a blanket certificate, this penalty shall apply to each purchase made during the period the blanket
certificate is in effect. Under penalties of law, I declare that I am authorized to sign this certificate, and to the best of my knowledge and belief, it is correct
and complete.
sign
here
Authorized Signature
Title
Date
NOTE: Sellers must keep this certificate as part of their records. Do not send to the Nebraska Department of Revenue.
Incomplete certificates cannot be accepted.
www.revenue.ne.gov, (800) 742-7474 (toll free in NE and IA), (402) 471-5729
6-134-1970 Rev. 3-2009
Supersedes 6-134-1970 Rev. 10-2007
INSTRUCTIONS
WHO MAY ISSUE A RESALE CERTIFICATE. Form 13,
Section A, is to be issued by persons or organizations making
purchases of property or taxable services in the normal course of
their business for the purpose of resale either in the form or condition
in which it was purchased, or as an ingredient or component part of
other property.
WHO MAY ISSUE AN EXEMPT SALE CERTIFICATE.
Form 13, Section B can only be issued by persons or organizations
exempt from payment of the Nebraska sales tax by qualifying for
one of the six enumerated Categories of Exemption (see below).
Nonprofit organizations that have a 501(c) designation and are
exempt from federal and state income tax are not automatically
exempt from sales tax. Only the entities listed in the referenced
regulations are exempt from paying Nebraska sales tax on their
purchases when the exemption certificate is properly completed and
provided to the seller. Organizations claiming a sales tax exemption
may do so only on items purchased for their own use. For health care
organizations, the exemption is limited to the specific level of health
care they are licensed for. The exemption is not issued to the entire
organization when multiple levels of health care or other activities are
provided or owned by the organization. Items purchased by an exempt
organization that will be resold must be supported by a properly
completed Nebraska Resale Certificate, Form 13, Section A.
Indicate the category which properly reflects the basis for your
exemption. Place the corresponding number in the space provided
in Section B. If category 2 through 6 is the basis for exemption, you
must complete the information requested in Section B.
Nebraska Sales and Use Tax Reg-1-013, Sale for Resale – Resale
Certificate, and Reg-1-014, Exempt Sale Certificate, provide
additional information on the proper issuance and use of this
certificate. These and other regulations referred to in these
instructions are available on our Web site: www.revenue.ne.gov/
legal/regs/slstaxregs.
Use Form 13E for purchases of energy sources which qualify for
exemption. Use Form 13ME for purchases of mobility enhancing
equipment on a motor vehicle.
CONTRACTORS. Form 13, Section C, Part 1, must be completed
by contractors operating under Option 1 or Option 3 to document
their tax-free purchase of building materials or fixtures from their
suppliers. Section C, Part 2, may be completed to exempt the
purchase of building materials or fixtures pursuant to a Purchasing
Agent Appointment, Form 17. See the contractor information guides
on our Web site www.revenue.ne.gov for additional information.
WHERE TO FILE. Form 13 is given to the seller at the time of
the purchase of the property or service or when sales tax is due.
The certificate must be retained with the seller’s records for audit
purposes. Do not send to the Department of Revenue.
SALES TAX NUMBER. A purchaser who completes Section A
and is engaged in business as a wholesaler or manufacturer is
not required to provide an identification number. Out-of-state
purchasers can provide their home state sales tax number. Section B
does not require an identification number when exemption
category 1, 2, or 5 is indicated.
Properly Completed Certificate. A purchaser
must complete a certificate before issuing it to the seller. To
properly complete the certificate, the purchaser must include:
(1) identification of the purchaser and seller, (2) a statement whether
the certificate is for a single purchase or is a blanket certificate,
(3) a statement of basis for exemption including completion of all
information for the basis chosen, (4) the signature of an authorized
person, and (5) the date the certificate was issued.
PENALTIES. Any purchaser who gives a Form 13 to a seller for
any purchase which is other than for resale, lease, or rental in the
normal course of the purchaser’s business, or is not otherwise
exempted from sales and use tax under the Nebraska Revenue Act,
shall be subject to a penalty of $100 or ten times the tax, whichever
amount is larger, for each instance of presentation and misuse.
Any purchaser, or their agent, who fraudulently signs a Form 13
may be found guilty of a Class IV misdemeanor.
CATEGORIES OF EXEMPTION
1. Purchases made directly by certain governmental agencies
identified in Nebraska Sales and Use Tax Reg-1-012, Exemptions;
Reg-1-072, United States Government and Federal Corporations;
and Reg-1-093, Governmental Units, are exempt from sales tax.
A list of specific governmental units are provided in the above
regulations. Governmental units are not assigned exemption
numbers.
Sales to the United States government, its agencies, and
corporations wholly owned by the United States government are
exempt from sales tax. However, sales to institutions chartered
or created under federal authority, but which are not directly
operated and controlled by the United States government for the
benefit of the public, generally are taxable. Construction projects
for federal agencies have specific requirements, see Reg-1-017
Contractors.
Purchases that are not exempt from Nebraska sales and use tax
include, but are not limited to, governmental units of other states,
sanitary and improvement districts, urban renewal authorities,
rural water districts, railroad transportation safety districts, and
county historical or agricultural societies.
2. Purchases when the intended use renders it exempt as set out
in paragraph 012.02D of Reg-1-012, Exemptions. Complete
the description of the item purchased and the intended use as
required on the front of Form 13. Sellers of repair parts for
agricultural machinery and equipment cannot accept a Form 13
to exempt such sales from tax.
3. Purchases made by organizations that have been issued a
Nebraska Exempt Organization - Certificate of Exemption are
exempt from sales tax. Reg-1-090, Nonprofit Organizations;
Reg-1-091, Religious Organizations; and Reg-1-092, Educational
Institutions, identify such organizations. These organizations will
be issued a Nebraska state exemption identification number. This
exemption number must be entered in Section B of the Form 13.
4. Purchases of common or contract carrier vehicles and repair and
replacement parts for such vehicles.
5. Purchases of manufacturing machinery or equipment by
a taxpayer engaged in business as a manufacturer for use
predominantly in manufacturing. This includes the installation,
repair, or maintenance of such qualified manufacturing machinery
or equipment (see Revenue Ruling 01-08-2).
6. A sale that qualifies as an occasional sale, such as a sale of
depreciable machinery and equipment productively used by the
seller for more than one year and the seller previously paid tax on
the item. The seller must sign and give the exemption certificate
to the purchaser. The certificate must be retained by the purchaser
for audit purposes (see Reg-1-014, Exempt Sale Certificate).
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