13 Nebraska Resale or Exempt Sale Certificate

13 Nebraska Resale or Exempt Sale Certificate
Nebraska Resale or Exempt Sale Certificate
nebraska
department
of revenue
FORM
for Sales Tax Exemption
• 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
Check Type of Certificate
Single Purchase
City
13
State
Zip Code
If blanket is checked, this certificate is valid for three (3) years
from date of issuance.
Blanket
I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following
reason:
Contractor (Complete Section C)
Purchase for Resale (Complete Section A)
Check One
Exempt Purchase (Complete Section B)
SECTION A — Nebraska Resale Certificate
Description of Item(s) Purchased
Our purchase of
is 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.
I further certify that we are engaged in business as a:
of
Wholesaler
Retailer
Manufacturer
Lessor
Description of Product Sold, Leased, or Rented
If none, state reason
and hold Nebraska Sales Tax Permit Number
01-
or Foreign State Sales Tax Number
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 is claimed, enter the following information:
Description of Item(s) Purchased
Intended Use of Item(s) Purchased
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
If exemption categories 3 through 5 are claimed, enter the Nebraska Exemption Certificate number.
Was Item Depreciable?
YES
NO
05 -
SECTION C — Contractors
I certify that we are engaged in business as a contractor operating under OPTION 1, and that we will
collect and remit sales tax on the materials portion of our customer’s invoice. Our Nebraska Sales Tax
Permit Number is:
OR
I certify that we are engaged in business as a contractor operating under OPTION 3, and that we will
remit consumer’s use tax on the materials withdrawn from our inventory that will be annexed into
real estate. Our Nebraska Sales or Consumer’s Use Tax Identification number is:
01-
Any purchaser, or the agent thereof, 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 Sections 77-2701 through 77-27,135 of the
Nebraska Revenue Act, as amended, shall in addition to any tax, interest, or penalty otherwise imposed, be subject to a penalty of $100.00 or ten times the
tax, whichever amount is larger, for each instance of presentation and misuse. With regard to a blanket certificate, said 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 in good faith.
6-134-70 Rev. 12-99
Supersedes 6-134-70 Rev. 3-99
INSTRUCTIONS
WHO MAY FILE A RESALE CERTIFICATE. A Nebraska
Resale Certificate, Form 13, Section A is to be filed by persons
or organizations making purchases of property 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.
Use Form 13AG for purchases of agricultural machinery and
equipment. Use Form 13E for purchases of energy sources
which qualify for exemption.
WHO MAY FILE AN EXEMPT SALE CERTIFICATE.
Form 13, Section B must be filed by persons or organizations
exempt from payment of the Nebraska sales tax by qualifying for
one of the six enumerated Categories of Exemption.
Organizations claiming a sales tax exemption may do so only on
items purchased for their own use. Items purchased by an exempt
organization that will be resold must be supported by a properly
completed Nebraska Resale Certificate, Form 13, Section A.
WHERE TO FILE. The Form 13 is given to the seller at the time
of the purchase of the property or when sales tax is due. The
certificate must be retained with the seller’s records for audit
purposes.
For exemption category 6, the seller must sign and give the
certificate to the purchaser. The certificate must be retained by
the purchaser for audit purposes.
CONTRACTORS. A Form 13 must be filed by contractors
operating under Option 1 or 3. Contractors operating under
Option 1 or 3 must indicate their sales or consumer’s use tax
identification number in the space provided in Section C.
Contractors operating under Option 1, 2, or 3 should refer to
information guides titled “Nebraska Taxation of Contractors
Option 1,” “Nebraska Taxation of Contractors Option 2,” or
“Nebraska Taxation of Contractors Option 3.”
WHEN NO NUMBER IS REQUIRED. Section A does not
require an identification number when the purchaser has
indicated that they are engaged in business as a wholesaler or
manufacturer. Section B does not require an identification
number when exemption category 1 or 2 is marked.
GOOD FAITH – PROPERLY COMPLETED CERTIFICATE. A purchaser must properly complete a certificate before
it can be accepted in good faith by a retailer (seller). An
incomplete or improperly completed certificate shall constitute
evidence of a lack of good faith. To properly complete the
certificate, purchasers must include: (1) identification of both the
purchaser and seller, (2) a statement as to whether the certificate
is for a single purchase or is a blanket certificate for future sales,
(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
regular 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. With regard to a blanket certificate, the penalty shall
apply to each purchase made during the period the blanket
certificate is in effect.
Any purchaser, or the agent thereof, who fraudulently signs a
Form 13 with the intention to avoid payment of the tax may, in
addition to the aforementioned penalty, be found guilty of a
Class IV misdemeanor.
CATEGORIES OF EXEMPTION. Indicate the category which
properly reflects the basis for your exemption. Place the
corresponding number in the space provided in Section B on the
face of this form. If category 2 through 6 is the basis for exemption,
you must complete the information requested in Section B. If
category 6 is the basis for exemption, the seller must sign this form.
CATEGORIES OF EXEMPTION
1. Purchase by the United States Government, its agencies, and
wholly owned subsidiary corporations; the state of
Nebraska, and any county, township, city, or village within
the borders of Nebraska, except purchases for use in the
business of furnishing gas, water, electricity, or heat; a state
owned and operated college or university; an irrigation or
reclamation district or the irrigation division of a public
power and irrigation district; a natural resource district; a
fire protection district; the State Board of Agriculture; the
Nebraska Investment Finance Authority; the Research and
Development Authority; the Small Business Development
Authority, and licensees of the State Racing Commission.
Governmental units of other states, sanitary improvement
districts, housing authorities, urban renewal authorities,
rural water districts, railroad transportation safety districts,
airport authorities or municipal airport corporations, and
county historical or agricultural societies are not exempt
from Nebraska sales tax, and may not issue a Nebraska
Exempt Sale Certificate, Form 13, Section B, for any
purchases which they make.
2. Purchase when the intended use renders it exempt as set out
in paragraph 012.02D of Nebraska Sales and Use Tax
Regulation 1-012, Exemptions. Complete the description of
the item purchased and the intended use as required on the
front of Form 13.
Refer to Revenue Rulings 1-99-4 and 1-99-5 for information
regarding the exemption for mobility enhancing equipment
for use in a private residence or on a motor vehicle.
3. Purchase by an organization created exclusively for
religious purposes; a nonprofit organization providing
services exclusively to the blind; a public or private primary
or secondary educational institution licensed under
Nebraska statutes; a private college or university licensed
under Nebraska statutes; a hospital, skilled nursing facility,
or intermediate care facility which is licensed under sections
71-2017 to 71-2029 of the Nebraska statutes and organized
not for profit; a nonprofit organization providing services
primarily for home health care purposes; health clinic, when
owned or controlled by two or more hospitals and operated
for the purpose of reducing the cost of health services, or
which receives funds under either the Urban or Rural Health
Initiative Program of the United States Public Health
Service; a child caring agency licensed for 24-hour daily
care, supervision, custody, or control of children and
established under sections 71-1901 to 71-1904; or a licensed
child placement agency.
4. Purchase of a common or contract carrier vehicle and/or
repair and replacement parts for such vehicle.
5. Purchase of materials to be incorporated into a construction
project pursuant to an attached purchasing agent
appointment. No exemption number is required for projects
with governmental units identified in Regulation 1-093.
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.
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