The Nebraska 6 form, officially titled as the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, serves a pivotal role in the documentation and calculation of sales/use tax and tire fees associated with the purchase of motor vehicles and trailers. This comprehensive form details pertinent information from both the purchaser and seller, including names, addresses, and a thorough description of the vehicle being bought or traded. Furthermore, it meticulously outlines the computation of taxes and fees, underscoring its importance for ensuring legal and financial compliance in vehicle transactions in Nebraska.
When purchasing a motor vehicle or trailer in Nebraska, the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, commonly known as Form 6, is a critical document. It serves a multifaceted purpose, detailing the transaction between buyer and seller, including the vehicle's description and the computation of applicable taxes and fees. Form 6 not only records the sales price and any trade-in allowance but also calculates the Nebraska and local sales or use tax, along with the tire fee based on the number of new tires on the vehicle. Additionally, this form identifies circumstances where the sale might be exempt from taxes through diverse categories ranging from vehicles bought by exempt organizations to purchases by nonresidents. Intended for rigorous compliance, the form also warns of penalties for late payments and fraudulent filings, emphasizing the seriousness of accurate submission. Taxpayers are guided on how to properly declare sales tax exemptions, highlight the implications of trade-ins, and navigate the complexities of tax computation with specific conditions influencing final costs. Submission guidelines mandate prompt presentation to county treasurers or designated officials, underlining the essential role of this document in maintaining transparency and fulfilling legal tax obligations for vehicle transactions in Nebraska.
Nebraska Sales/Use Tax and Tire Fee Statement
for Motor Vehicle and Trailer Sales
FORM
6
Purchaser’s Name and Address
Seller’s Name and Address
Name
Street or Other Address
City
State
Zip Code City
Zip Code
Purchased Vehicle/Trailer Description
Make
Body Type
Year
Vehicle ID Number (VIN)
Date of Purchase
Trade-in Vehicle/Trailer Description
License Plate Number
Was the trade-in vehicle being leased?
Yes
No
If Yes, enter -0- on line
2.
Tax Computation — See Instructions
1
Total sales price
2
Less trade-in allowance
Less manufacturer’s rebate assigned to dealer at time of sale
3
Tax base (line 1 minus lines 2 and 3) (if zero or less, enter -0-)
4
5
Nebraska sales or use tax (line 4 multiplied by rate)
Local sales or use tax (line 4 multiplied by rate)
Total Nebraska and local sales or use tax due (line 5 plus line 6)
7
Tire fee (Number of new tires ______ multiplied by $1)
8
Penalty for late payment
9
Interest for late payment
10
11
Balance due (total of lines 7, 8, 9, and 10)
Any dealer or seller who willfully prepares a false or fraudulent Nebraska Sales/Use Tax and Tire Fee Statement may be found guilty of a Class IV felony
sign
and will, upon conviction, be fined not more than $10,000, or be imprisoned not more than five years or both. Under penalties of law, I declare that I have
examined this statement and it is correct and complete.
here
Signature of Seller
Signature of Purchaser or Agent of Purchaser
Date
Nebraska Resale or Exempt Sale Certificate for Motor Vehicle and Trailer Sales
If exempt category 1 through 7 is claimed, requested information must be entered. Only categories 5 and 12 are exempt from the tire fee.
Type of Exemption
Purchase by an exempt organization holding a Certificate of Exemption issued
Purchase by a person with a disability with funds contributed by the U.S. Department
by the Nebraska Department of Revenue.
of Veterans Affairs or the Nebraska Department of Health and Human Services
Number 05 – ______________________
Finance and Support. Enter amount of contribution: $ _________________. See
instructions for “Purchase of a Motor Vehicle by a Person with a Disability.”
Vehicle will be used in a common or contract carrier capacity and the purchaser
Purchase by a governmental entity not engaged in the business of furnishing
shown on the face of this form holds a current Certificate of Exemption issued by
the Nebraska Department of Revenue. Number 05 –_____________________
gas, water, electricity, or heat.
Purchase by a lessor of motor vehicles. Sales tax on the fair market lease payments
Purchase of a header trailer, head hauler, header transport, or seed tender trailer
to be remitted under Nebraska Sales Tax Permit.
that is depreciable agricultural machinery and equipment for use in commercial
Lessor’s Sales Tax Number 01 – ______________________
agriculture. (Refer to the Agricultural Machinery and Equipment Sales Tax
Purchase under the Lessor’s Option and the motor vehicle will be leased to a
Exemption Information Guide.)
common or contract carrier who holds a valid Nebraska Certificate of Exemption
Vehicle is a gift or received by inheritance and tax was previously paid by the
Number 05-______________________.
donor. A gift is a voluntary transfer without any consideration. The donor paid the
Lessor must attach a copy of approved Nebraska Application for Election
tax on the previous transfer. If the person accepting the motor vehicle or trailer
of Lessors to Pay Sales and Use Tax on Cost of Motor Vehicles, Form 15.
as a gift or inheritance assumes a lien, mortgage, or encumbrance, the amount
owing shall be subject to sales and use tax. (Documentation required.)
Purchase by a Native American Indian residing in Indian country and the vehicle
is registered at a location within Indian country in Nebraska.
A transfer of a motor vehicle pursuant to an occasional sale as set out in Nebraska
Tax Exemption ID Card Number: ________________________
Sales and Use Tax Regulation 1-022.02 through 1-022.04.
Vehicle was purchased, licensed, and operated in a state other than Nebraska.
12
Purchase of a 30-day plate by a nonresident of Nebraska who does not intend
Identify state: _____________________________ (Documentation required.)
to remain in Nebraska more than 30 days from the date of purchase.
Any purchaser or agent who completes this exemption certificate for any purchase which is not exempt under the Nebraska Revenue Act, as amended, will
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. Under penalties
of law, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is correct and complete.
Signature of Person Claiming Exemption
For County Use Only
$_____________________
Tax Paid
______________________
Date Paid
The County, Purchaser, and Seller must keep a copy of the signed Form 6.
Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
6-004-1967 Rev. 10-2021 Supersedes 6-004-1967 Rev. 4-2021
Instructions for Purchaser
Paying Taxes and Tire Fees. The purchaser of a motor vehicle or trailer must present two copies of this statement to the county treasurer, the Department of Motor Vehicles (DMV), or other designated county official within 30 days after the date of purchase, and pay the Nebraska and local sales or use tax, and the tire fee. The date of purchase is the earlier of two dates: the date on the motor vehicle title; or the date of possession, as evidenced by the date of purchase shown on the Nebraska Sales/Use Tax and Tire Fee Statement, Form 6. The purchaser should retain a copy of this statement for a period of at least six years.
Penalty and Interest. If the total sales or use tax and tire fee are not paid within 30 days of the purchase date, the county treasurer, DMV, or designated county official will assess and collect penalty and interest at the statutory rate. If you have any questions regarding the purchase date, or penalty and interest rates, please contact your local county treasurer’s office or the Nebraska Department of Revenue (DOR) at 800-742-7474 (NE and IA) or revenue.nebraska.gov.
Sales Tax Paid to Another State. A motor vehicle purchased in another state, with sales tax properly paid to the other state, but registered for the first time in Nebraska, is subject to use tax at the time of registration. If the state the vehicle was purchased in has reciprocity with Nebraska, the total sales tax paid in that state will be credited toward the total state and local use tax due in Nebraska. No refund will be made if the other state’s tax rate exceeds the total Nebraska and local use tax rate.
Line 2. A vehicle that is used as a trade-in must be titled in the name of the purchaser, except for vehicles titled in the name of the purchaser’s parent, guardian, or child. The trade in allowance includes the value of any motor vehicle, motorboat, all-terrain vehicle, or utility-type vehicle traded in for a motor vehicle. The trade-in vehicle must be described on the form and must be taken in trade at the time of the sale. The lessee of a motor vehicle who purchases or leases a different motor vehicle cannot receive a trade-in allowance on the leased motor vehicle returned to the lessor. A trade-in allowance is not allowed because the leased motor vehicle was not owned by the lessee. In addition, if the dealer purchases the leased motor vehicle, a trade-in allowance is not allowed on the purchase or lease of another motor vehicle.
Line 4. No refund will be made if the tax base results in a negative amount. Exemptions. If the transfer of title to the motor vehicle or trailer described on this statement is exempt from sales and use taxes, the Nebraska Resale or Exempt Sale Certificate, located on the front of this statement, must be completed prior to registration.
The purchaser must present documentation that supports the sales tax exemption. If the documentation is not sufficient, the county treasurer, DMV, or other designated county official is authorized to collect the sales tax. The purchaser may submit a claim to DOR requesting a refund of the sales taxes paid.
Purchase of a Motor Vehicle by a Person with a Disability. If the amount contributed by the U.S. Department of Veterans Administration (VA) or the Nebraska Department of Health and Human Services Finance and Support (DHHS) is the maximum amount allowed by law, the entire purchase price of the motor vehicle is exempt from sales tax. The entire purchase price is exempt, even if the purchase price is greater than the maximum amount contributed. If the contributed amount is less than the maximum amount allowed by law, only the amount contributed is exempt from sales tax. If there is a question as to whether the maximum amount was received, Form 21-4502, “Application for Automobile or Other Conveyance and Adaptive Equipment” issued by the VA, or the award letter issued by the DHHS, should be reviewed. A motor vehicle purchased with disability compensation is not exempt from sales tax.
Mobility Enhancing Equipment. Any person with a disability who is required to use durable medical equipment or prosthetics for moving from one place to another place, may purchase mobility enhancing equipment with a motor vehicle exempt from sales tax. Please refer to the Nebraska Certificate of Exemption for Mobility Enhancing Equipment on a Motor Vehicle, Form 13ME.
Underpayment of Tax. Underpayment of sales or use tax or tire fee on this statement must be reported on an Amended Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6XN. Form 6XN is available at each county treasurer’s office and DOR.
Instructions for Seller
Licensed Motor Vehicle Dealer or Licensed Permitholder. A motor vehicle dealer, or sales tax permitholder, must complete this statement for every sale of a motor vehicle or trailer. Signed copies should be distributed in the following manner:
1.A signed copy must be retained with your business records;
2.A signed copy must be mailed to DOR at the address at the bottom of the Form 6 if e-filing Nebraska and Local Sales and Use Tax Return, Form 10, or with Form 10 if filing on paper; and
3.Two signed copies must be given to the purchaser.
The sales price on line 1 must include amounts for destination charges, import custom fees, surcharges, service and maintenance agreements, document processing charges, charges for warranty transfers, and dealer-installed options.
Individual Without a Sales Tax Permit. An individual, who is not licensed to collect sales tax, must complete this statement for every
sale of a motor vehicle or trailer. The copies should be distributed in the following manner:
1.Retain a signed copy with your records; and
2.Provide two copies of the signed form to the purchaser.
An individual can accept another motor vehicle, motorboat, all-terain vehicle, or utility-type vehicle as a trade-in at the time of the sale to reduce the total sales price of the purchased motor vehicle.
Leased Vehicles. A lessee cannot use the previously-leased vehicle as a trade-in on the purchase of a new or used vehicle, unless the lessee has registered and paid sales tax on the buy-out amount.
Tire Fee. Motor vehicle dealers selling new motor vehicles, trailers, or semi-trailers are required to indicate the number of new tires, including the spare, on line 8. Dealers must also indicate the number
of new tires on a previously-owned vehicle.
Individuals selling used motor vehicles are not required to indicate the number of tires.
Instructions for County Treasurers, DMV, and Other Designated County Officials
Collecting Taxes and Tire Fees. The county treasurer, DMV, or other designated county official must collect the state and applicable local sales and use taxes, and the tire fee, prior to registering the motor vehicle or trailer.
A signed copy of this form must be receipted in the space provided for validation. A copy must be returned to the purchaser. Counties are required to retain a copy of this form and provide copies to DOR upon request.
Collection of Penalty and Interest. If the appropriate sales or use taxes and fees are not paid within 30 days after the purchase date, penalty and interest must be collected at the statutory rate from the due date through the date of payment. If the due date falls on a Saturday, Sunday, or a holiday, the purchaser may still pay the amount due on the next business day without incurring penalty and interest.
Taking the necessary steps to correctly complete the Nebraska 6 form, a Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, is essential for both the seller and the purchaser. This document plays a crucial role in ensuring that all the relevant taxes and fees associated with the purchase of a motor vehicle or trailer are properly documented and paid. The following instructions are designed to guide you through the process, ensuring that the form is filled out accurately and in compliance with the state requirements.
Once the form is fully completed, the purchaser and seller should distribute the copies as instructed to ensure compliance with Nebraska's tax regulations. It's important for both parties to retain their copies of the form for at least six years as proof of the transaction and for any potential future reference. Following these steps will help streamline the vehicle or trailer purchase process, making it as smooth and error-free as possible.
The Nebraska 6 form is officially known as the "Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales." It's used to report and remit sales or use tax, and any tire fees associated with the purchase of a motor vehicle or trailer in Nebraska. This form ensures that the necessary taxes and fees are collected and paid to the state by either the seller or the purchaser of the vehicle.
Both licensed motor vehicle dealers and private sellers need to complete the Nebraska 6 form when a motor vehicle or trailer is sold. The form must be presented to county treasurers, the Department of Motor Vehicles (DMV), or other designated county officials to register the vehicle or trailer. For private sales, the form should still be completed to ensure that the buyer can properly register the vehicle and that all appropriate taxes and fees are paid.
On the Nebraska 6 form, the trade-in allowance is calculated by subtracting the value of any motor vehicle, motorboat, all-terrain vehicle, or utility-type vehicle that is traded in at the time of sale from the total sales price of the purchased motor vehicle. The vehicle being traded in must be described on the form and must have been taken in trade at the time of the sale. It's important to note that trade-in allowances are not permitted if the traded vehicle was leased, as the lessee does not own the vehicle.
Yes, there are exemptions available that can be claimed on the Nebraska 6 form, including:
If the total sales or use tax and tire fee are not paid within 30 days of the purchase date, the county treasurer, DMV, or designated county official will assess and collect a penalty and interest at the statutory rate from the due date until the date of payment. It's vital to pay these fees on time to avoid additional charges.
Yes, if a motor vehicle was purchased in another state and sales tax was paid to that state, the amount paid can be credited towards the state and local use tax due in Nebraska upon registration of the vehicle. However, no refund will be made if the other state's tax rate is higher than Nebraska's. Reciprocity between states is taken into account, so it's essential to verify whether the state where the vehicle was purchased has a tax reciprocity agreement with Nebraska.
In the case of underpayment of sales or use tax or tire fee on this statement, an Amended Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6XN, must be filed. The correction form is available at each county treasurer's office and the Nebraska Department of Revenue. Properly reporting and rectifying any underpayment is crucial to remaining compliant with state tax laws.
Filling out the Nebraska 6 form, a comprehensive document for the reporting of sales/use tax and tire fee on motor vehicle and trailer sales, often involves intricate details that require close attention. Unfortunately, mistakes can occur during this process, some of which are more common than others. Identifying these errors can pave the way for smoother transactions and ensure compliance with the state's tax requirements.
One typical oversight involves inaccurate information in the section detailing the purchaser's and seller's names and addresses. Accuracy in this area is crucial for clear tax obligation assignments and for future reference, should any issues arise regarding the sale. Furthermore, details about the purchased vehicle or trailer, including the make, body type, year, and Vehicle ID Number (VIN), must be meticulously verified. Incorrect information can lead to registration problems and affect the validity of the tax computation.
The section on tax computation is another common source of errors. This includes incorrectly reporting the total sales price, not properly accounting for trade-in allowances, or misapplying manufacturer’s rebates. Such inaccuracies can directly impact the tax base calculation, leading to either underpayment or overpayment of taxes. Specifically, errors made in:
Furthermore, another mistake occurs when filers neglect to properly declare exemptions. Nebraska's tax code provides several exemptions, such as purchases made by exempt organizations or individuals with disabilities using specific funds. Failing to properly document and claim these exemptions, when applicable, leads to unnecessary tax payments.
Pertaining to tire fees, it's common to see discrepancies in the number of new tires reported on line 8. Dealers selling new or used vehicles with new tires, including spare tires, must accurately report this count. An incorrect tire count affects the total tire fee calculation, leading to improper fee assessments.
In conclusion, while filling out the Nebraska 6 form is a straightforward process, attention to detail is imperative. By avoiding these common mistakes, sellers and purchasers can ensure that the process is completed efficiently and accurately, facilitating a smoother vehicle sales transaction and ensuring compliance with Nebraska's tax obligations.
When filing the Nebraska Form 6 for Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, it's essential for purchasers and sellers to be aware of additional documents that may complement this form or be required under specific circumstances. Here, we outline four such documents:
Understanding and having access to these forms is crucial for a smooth transaction and compliance with Nebraska's tax laws. Whether you are a dealer or an individual seller, being prepared with the correct documents ensures that both parties can fulfill their responsibilities accurately and efficiently.
The Nebraska 6 form, known as the "Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales", shares similarities with other forms and documents related to the sale, purchase, and taxation of vehicles across different jurisdictions. It primarily serves the purpose of computing sales or use tax and tire fees associated with the transfer of motor vehicle or trailer ownership. Highlighting its structure and intent provides clarity on how it aligns with similar documents in the domain of tax and vehicle registrations.
The first document similar to the Nebraska 6 form is the "Bill of Sale" found in many states. This document also captures essential details such as purchaser’s and seller’s name and address, vehicle description, and sale price. The main similarity lies in documenting the transaction details between two parties. However, the Nebraska 6 form goes a step further by incorporating tax calculation and exemption sections, making it more comprehensive for tax purposes.
Another related document is the "Form 10", used for filing Nebraska and Local Sales and Use Tax Returns. Like the Nebraska 6 form, Form 10 is utilized for reporting and paying taxes related to sales transactions but on a broader scale. Both forms require detailed information about the sales transaction, including the total sales amount and applicable taxes. Where they differ is in their specific focus: Form 10 covers general sales and use taxes for a variety of items and services, whereas the Nebraska 6 form is exclusively for motor vehicles and trailers.
Furthermore, the "Application for Title" form, which is a necessary document for registering a vehicle in most states, bears resemblance to the Nebraska 6 form in terms of the vehicle-specific information required. Both forms demand details on the make, model, year, and VIN of the vehicle. Yet, the Application for Title concentrates on establishing legal ownership and registration with the state's Department of Motor Vehicles, distinct from the Nebraska 6’s tax-related objectives.
When engaging with the Nebraska 6 form, specifically designed for Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, careful attention to detail is paramount. Here are some critical dos and don'ts to keep in mind to ensure the process is smooth and accurate:
Ensuring the accuracy and completeness of the Nebraska 6 form is crucial not only for legal compliance but also for facilitating the smooth registration of the vehicle or trailer. Paying close attention to the details and adhering to these dos and don'ts can prevent unnecessary complications.
Understanding the Nebraska 6 form, specifically the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, is crucial for anyone involved in the sale or purchase of motor vehicles in Nebraska. However, there are several misconceptions surrounding this form that can lead to confusion. It's important to clarify these points to ensure compliance and accurate reporting.
Misconception 1: Trade-ins are not included in the tax calculation. It's commonly thought that the value of a traded-in vehicle does not affect the overall sales tax calculation. This is incorrect. The value of the trade-in vehicle is subtracted from the total sales price of the purchased vehicle before applying the sales tax rate, potentially lowering the tax obligation.
Misconception 2: Out-of-state vehicle purchases are exempt from Nebraska taxes. Some buyers believe that if a vehicle is purchased outside Nebraska, they are exempt from paying Nebraska sales tax. In reality, if a vehicle purchased in another state is brought into Nebraska and registered here, Nebraska use tax applies, minus any sales tax already paid to the other state, assuming reciprocity exists.
Misconception 3: Rebates from manufacturers do not affect the sales tax. Often, buyers think manufacturer rebates do not impact the sales tax calculation. However, any manufacturer’s rebate assigned to the dealer at the time of sale reduces the total sales price before the tax is calculated, lowering the overall tax due.
Misconception 4: All vehicle sales are automatically subject to sales tax. While most vehicle sales are taxable, there are exemptions provided for specific categories of purchasers or purchase circumstances, such as sales to exempt organizations or persons with disabilities with funds contributed by government agencies. These purchases may not be subject to sales and use tax if documented appropriately.
Misconception 5: Penalties for late tax payment are negotiable. Some buyers believe that if they miss the deadline for paying the sales tax and tire fees, they can negotiate the penalties. The truth is that penalties and interest for late payment are mandated by law and are calculated at the statutory rate from the due date.
Misconception 6: The tire fee is optional or included in the sales tax. The tire fee is a separate charge applied to the sale of new or unused tires, including those on newly purchased vehicles or trailers. The fee is not optional and is not included in the sales tax amount; it is calculated and reported separately on the form.
Addressing these misconceptions is vital for ensuring accurate and legal handling of the Nebraska 6 form. Proper understanding helps both sellers and buyers navigate the complexities of tax and fee obligations associated with vehicle sales, ensuring compliance with Nebraska laws.
Understanding the Nebraska 6 form, titled "Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales," is crucial for accurately processing the sale or purchase of vehicles. Here's a simplified guide on the key takeaways to help navigate through the form:
Proper completion and timely submission of the Nebraska 6 form ensure legal compliance with the state's sales/use tax and tire fee requirements for vehicle sales. Ensuring accuracy in the form's details and understanding the applicable tax exemptions can result in a smoother transaction for both sellers and buyers.
Nebraska Sales Tax Filing - This document is not just a formality but a critical part of the vehicle sale process that ensures legal and financial compliance.
Nebraska Unemployment Employer Registration - By requiring detailed employee wage information, it aids in preventing fraud and ensuring equitable unemployment claim processing.