When is this required?

Use the statement when a seller or purchaser needs written documentation of a taxable sale, a taxable use transaction, or when claiming a sales tax exemption. It supports entries on Nebraska sales and use tax returns and audit responses.

How do I calculate use tax?

Calculate use tax by applying the applicable Nebraska state and local rate to the purchase price of taxable goods used in Nebraska. Retain the worksheet showing the computation with the statement for audit purposes.

Can this be signed electronically?

Yes. Electronic signatures that meet ESIGN and UETA standards are acceptable provided signer intent, consent to electronic records, attribution, and reliable retention are met.

What if the purchaser claims exemption?

Attach a valid Nebraska exemption certificate or other required documentation. The statement should identify the exemption type and include the purchaser's permit or certificate number.

Where do I submit the statement?

Statements are retained by the seller and produced to the Nebraska Department of Revenue on request; tax amounts are reported on the seller’s regular Nebraska sales tax return per filing schedule.

How long must I keep it?

Keep the statement for at least three years from the filing date per IRS practice and Nebraska recordkeeping expectations; longer retention may be required for larger audits or fraud investigations.

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Tax
Nebraska Sales and Use Tax Statement

Nebraska Sales and Use Tax Statement

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

What the Nebraska Sales and Use Tax Statement Is

The Nebraska Sales and Use Tax Statement is a written record used to report taxable retail sales or taxable use of tangible personal property and certain services in Nebraska. It documents transaction details, tax calculation, and any claimed exemptions so sellers, purchasers, and the Nebraska Department of Revenue have a consistent audit trail. The statement may be used by vendors to support collection of sales tax, by purchasers to document use-tax liability, and by tax professionals when preparing or reconciling Nebraska sales and use tax returns.

Stepwise process to complete the statement

A concise sequence to prepare, verify, and retain a Nebraska Sales and Use Tax Statement for each applicable transaction.

01

Gather records: Collect invoice, purchase order, and exemption documentation.
02

Enter transaction: Complete seller, buyer, date, description, and amounts.
03

Calculate tax: Apply the correct Nebraska rate and list tax separately.
04

Sign and retain: Obtain signature and store the statement for audits.

Frequently asked questions and solutions

Common questions about using and filing the Nebraska Sales and Use Tax Statement, with concise answers to help resolve frequent issues.

Need help? Contact support

When is this required?
Use the statement when a seller or purchaser needs written documentation of a taxable sale, a taxable use transaction, or when claiming a sales tax exemption. It supports entries on Nebraska sales and use tax returns and audit responses.
How do I calculate use tax?
Calculate use tax by applying the applicable Nebraska state and local rate to the purchase price of taxable goods used in Nebraska. Retain the worksheet showing the computation with the statement for audit purposes.
Can this be signed electronically?
Yes. Electronic signatures that meet ESIGN and UETA standards are acceptable provided signer intent, consent to electronic records, attribution, and reliable retention are met.
What if the purchaser claims exemption?
Attach a valid Nebraska exemption certificate or other required documentation. The statement should identify the exemption type and include the purchaser's permit or certificate number.
Where do I submit the statement?
Statements are retained by the seller and produced to the Nebraska Department of Revenue on request; tax amounts are reported on the seller’s regular Nebraska sales tax return per filing schedule.
How long must I keep it?
Keep the statement for at least three years from the filing date per IRS practice and Nebraska recordkeeping expectations; longer retention may be required for larger audits or fraud investigations.

Key filing and remittance timing to remember

Timely reporting and remittance depend on your assigned Nebraska filing frequency and the relevant tax period.

Vendor filing frequency:

Monthly, quarterly, or annual returns depending on taxable volume.

Remit with return:

Pay sales tax due by the return due date for the period.

Individual use tax:

Report use tax with Nebraska individual return deadlines.

Respond to audits:

Produce statements within the timeframe requested by auditors.

Late payment interest:

Interest accrues from the original due date until paid.

Penalties and common compliance risks

Late filing: Penalty and interest assessed

Underpayment: Interest and accuracy penalties

Incorrect TIN: Backup withholding exposure

Missing exemption: Tax disallowance on audit

Intentional disregard: Higher penalties, no cap in some statutes

Record failure: Increased audit risk

Frequent mistakes to avoid when preparing statements

Using informal item descriptions that do not clearly identify taxable goods or services, which can lead to disallowed exemptions on audit.
Entering the wrong tax rate or applying only the state rate while ignoring local jurisdiction rates, resulting in undercollection and interest.
Failing to attach a valid exemption certificate or entering an incorrect exemption number, which often causes assessments during audits.
Keeping only scanned images without searchable metadata or a tamper-evident audit trail, which complicates electronic review and authenticity verification.

Who completes or relies on this statement

Entities that create or use Nebraska Sales and Use Tax Statements and why they need them.

Retailers and merchants: document taxable sales and support remittance on Nebraska sales tax returns.
Purchasers and businesses: substantiate use-tax liability and exemptions for internally recorded purchases.
Tax preparers and CPAs: reconcile statements to sales tax returns and defend positions during audits.

Proper completion helps all parties reduce audit risk, verify tax treatment, and maintain consistent records for compliance.

Typical signers and their responsibilities

Retailer — Owner

Owner or authorized agent completes the statement, certifies tax collected or exempt status, and retains the record to reconcile with the business’s Nebraska Department of Revenue filing.

Tax Preparer — CPA

Preparer or accounting staff use statements to compute tax liabilities, identify exemptions, and assemble supporting documentation for periodic returns and audit responses.

Essential components of a professional statement

A complete Nebraska Sales and Use Tax Statement includes identifiable parties, transaction specifics, tax math, supporting documentation, signature, and retention instructions.

Header information

Business name, Nebraska sales tax permit number, and contact details so the statement links clearly to the licensed seller.

Transaction details

Date, invoice number, description of goods or services, quantities, and unit prices to show what was sold or used.

Tax computation

Subtotal, taxable amount, tax rate(s) applied, and tax charged shown separately for transparent remittance and reconciliation.

Exemption reference

If applicable, include exemption certificate type, issuer, and certificate number to validate tax-free treatment on audit.

Attestation and signature

Signed attestation by the appropriate party confirming accuracy and that the signer is authorized to certify the transaction.

Retention note

Clear instruction on how long the record must be retained and where it will be produced for audit purposes.

Where the statement fits in your tax workflow

Practical routing: generate the statement, attach documentation, report on your return, and retain for audits.

Prepare: Fill fields and attach invoices
Sign: Obtain hand or compliant electronic signature
Report: Include amounts on Nebraska sales tax return
Retain: Store per retention rules for audit

Configuring an online statement workflow

Typical settings to automate completion and ensure consistent, auditable statements for Nebraska tax purposes.

Field	Configuration
Template name	Include 'Nebraska Sales and Use Tax Statement' in the title
Mandatory fields	Make seller, buyer, date, amount and signature required
Conditional fields	Show exemption fields only when exemption checkbox selected
Authentication	Use email or SMS verification for signer attribution

Technical considerations for digital completion

Choose a platform that supports searchable PDFs, audit trails, and common integrations to streamline filing and recordkeeping.

Formats supported: PDF, DOCX, and fillable forms
Integrations: Microsoft 365, Google Workspace, Salesforce
Security: TLS in transit; AES-256 at rest

Ensure the service you use provides a reliable audit trail, exportable signed PDFs, and BAA availability if health data is included.

Typical eSignature vendor pricing and capabilities

Compare common vendor starting prices and product traits relevant when signing and storing tax statements; signNow is listed first per platform-specific guidance.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Verify with vendor	Verify with vendor	Verify with vendor	Verify with vendor
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Security, compliance, and data protection details

Encryption: TLS 1.2/1.3 in transit; AES-256 at rest

HIPAA: BAA available for covered uses

ESIGN and UETA: Meets ESIGN and UETA requirements

SOC 2: SOC 2 Type II certified

21 CFR Part 11: Supports FDA-regulated electronic records

ISO: ISO 27001 certified

Practical tips for accurate, efficient statements

Small process changes reduce errors, ease audits, and make reconciliation with tax returns faster.

Standardize templates

Use a consistent template titled 'Nebraska Sales and Use Tax Statement' with mandatory fields and version control to avoid missing data during high-volume processing.

Record supporting documents

Always attach invoices, exemption certificates, or purchase orders and index them by invoice number to simplify retrieval for audits and reconciliations.

Validate tax IDs

Confirm Nebraska sales tax permit numbers and purchaser exemption certificate numbers to reduce the risk of audit assessments or backup withholding.

Use auditable eSignatures

Capture signer identity, timestamp, and IP address when using electronic signatures to establish intent, attribution, and a reliable retention record.

Key milestones from creation to audit readiness

Sequential milestones to track for each statement, from initial entry through long-term retention.

01

Prepare statement

Capture transaction details and supporting invoices.

02

Obtain signature

Get authorized signature, electronic or handwritten.

03

Report and remit

Include amounts on the scheduled Nebraska return.

04

Archive records

Store signed statement per retention policies.

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