The Nebraska Sales Tax Statement form, specifically designating the Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, is a required document for anyone selling a motor vehicle or trailer within the state. This form, accessible by contacting the Nebraska Department of Revenue or the local county treasurer, must be completed and handed over to the purchaser at the time of the sale. It outlines crucial details, including purchaser and seller information, vehicle specifics, and the calculation of taxes and fees, ensuring that the state's tax obligations are properly met.
The Nebraska Sales Tax Statement form, crucial for individuals involved in the sale of motor vehicles or trailers within the state, serves as a comprehensive document for reporting necessary details related to the sale and the calculation of applicable taxes and fees. This form, obtainable through the Department of Revenue or the county treasurer's office, requires information about both the buyer and seller, including names, addresses, and the precise details of the motor vehicle or trailer involved. Beyond the basic transaction details, it also encompasses sections for tax computation, including deductions for trade-ins and manufacturer's rebates, and outlines the responsibilities for payment of the Nebraska sales or use tax and tire fee. The gravity of accurately completing this form is underscored by the penalties for willful misrepresentation, which could lead to felony charges. Equally important are the particulars regarding exemptions, offering guidance on various scenarios under which the sale might be exempt from taxes, thereby necessitating thorough documentation and adherence to specific instructions to ensure compliance. Additionally, it underscores the seller's obligations in distributing the form's copies appropriately and the steps the purchaser must take to fulfill their tax liabilities, thereby framing a clear pathway for both parties to navigate the legal and administrative requirements tied to such transactions.
Every person who sells a motor vehicle or trailer should complete this statement and give it to the purchaser. This form can be obtained by contacting the Department or the county treasurer of the county in which it will be registered.
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
PURCHASED VEHICLE/TRAILER DESCRIPTION
Make
Body Type
Year
Vehicle Identification Number (VIN)
Date of Purchase
TRADE-IN VEHICLE/TRAILER DESCRIPTION
License Plate Number
Was 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
3
Less manufacturer’s rebate assigned to dealer at time of sale
4
Tax base (line 1 minus lines 2 and 3) (if zero or less, enter 0)
5
Nebraska sales or use tax (line 4 multiplied by rate)
Local sales or use tax (line 4 multiplied by rate)
7
Total Nebraska and local tax due (line 5 plus line 6)
8
Tire Fee (Number of new tires ______ multiplied by $1)
9
Penalty for late payment
10
Interest for late payment
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 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
sign
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 disabled person 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 Disabled Person.”
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
gas, water, electricity, or heat.
the Nebraska Department of Revenue. Number 05 –_____________________
Purchase by a lessor of motor vehicles. Sales tax on the fair market lease payments
Vehicle is the subject of an intercompany sale between parent, subsidiary, or
to be remitted under Nebraska Sales Tax Permit.
brother-sister companies.Sales tax was paid by the seller company on its purchase
Lessor’s Sales Tax Number 01 – ______________________
of this vehicle. (Documentation required.)
Vehicle is a gift or received by inheritance and tax was previously paid by the
Purchase under the Lessor’s Option and the motor vehicle will be leased to a
donor. A gift is a voluntary transfer without any consideration. The donor paid the
common or contract carrier who holds a valid Nebraska Certificate of Exemption
tax on the previous transfer. If the person accepting the motor vehicle or trailer
Number 05-______________________.
as a gift or inheritance assumes a lien, mortgage, or encumbrance, the amount
Lessor must attach a copy of approved Nebraska Application for Election
owing shall be subject to sales and use tax. (Documentation required.)
of Lessors to Pay Sales and Use Tax on Cost of Motor Vehicles, Form 15.
Transfer of
the vehicle during the creation,
reorganization, or dissolution of
Purchase by a Native American Indian residing on a Nebraska reservation and
a corporation, limited liability company, or partnership solely for voting stock
the vehicle is registered at a location within the boundaries of the reservation.
membership interest or partnership interest.Also, transfer of a vehicle as additional
Tax Exemption ID Card Number: ________________________
capital to an ongoing corporation. (Documentation required.)
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.
here
Signature of Person Claiming Exemption
FOR COUNTY USE ONLY
$_____________________
Tax Paid
______________________
Date Paid
NEBRASKA DEPARTMENT OF REVENUE — White and Green Copies
COUNTY — Yellow Copy
PURCHASER — Blue Copy
SELLER — Pink Copy
NEBRASKA DEPARTMENT OF REVENUE, PO BOX 94818, LINCOLN, NE 68509-4818
6-004-1967 Rev. 7-2011 Supersedes 6-004-1967 Rev. 7-2009
INSTRUCTIONS FOR PURCHASER
PAYMENT OF TAX AND TIRE FEE. The purchaser of a motor vehicle or trailer must present the white, yellow, and blue copies of this statement to the county treasurer, the Department of Motor Vehicles (DMV), or other designated county oficial within 30 days from the date of purchase, and pay the Nebraska and local sales and 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 Nebraska Sales/Use Tax and Tire Fee Statement, Form 6. The purchaser should retain their copy of this statement for a period of at least ive years.
PENALTY AND INTEREST. If the total taxes and tire fee are not paid within 30 days of the purchase date, the county treasurer, DMV, or designated county oficial will assess and collect penalty and interest at the statutory rate. If you have any questions regarding the due date, or penalty and interest rates, please contact your local county treasurer’s ofice or call the Nebraska Department of Revenue (Department), 800-742-7474 (NE and IA) or www.revenue.ne.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 irst time in Nebraska, is subject to sales or 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 sales tax due in Nebraska. No refund will be made if the other state’s tax rate exceeds the total Nebraska and local option sales tax rate.
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 tax, the Nebraska Resale or Exempt Sale Certiicate, located on the front of this statement, must be completed prior to registration.
The purchaser must present documentation that supports the exemption. If the documentation is not suficient, the county treasurer, DMV, or other designated county oficial is authorized to collect the tax. The purchaser may submit a claim to the Department requesting that the taxes and fees paid be refunded.
PURCHASE OF A MOTOR VEHICLE BY A DISABLED PERSON. If the amount contributed by the U.S. Department of VeteransAdministration (VA) or the Nebraska Department of Health and Human Services (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.Amotor vehicle purchased with disability compensation is not exempt from sales tax.
MOBILITY ENHANCING EQUIPMENT. Any disabled or handicapped person 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 Certiicate of Exemption for Mobility Enhancing Equipment on a Motor Vehicle, Form 13ME.
UNDERPAYMENT OF TAX. Underpayment of sales and 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 ofice and the Department.
INSTRUCTIONS FOR SELLER
LICENSED MOTOR VEHICLE DEALER OR LICENSED PERMIT HOLDER. A motor vehicle dealer, or sales tax permit holder, must complete this statement for every sale of a motor vehicle or trailer. The colored copies should be distributed in the following manner:
1.The pink copy must be retained with your business records;
2.The green copy must be mailed with the Nebraska and Local Sales and Use Tax Return, Form 10; and
3.The white, yellow, and blue copies must be given to the purchaser.
The sales price on line 1 shall include charges for items such as destination charges, import custom fees, surcharges, service and maintenance agreements, document processing charges, charges for warranty transfers, and dealer-installed options.
INDIVIDUAL WITHOUT A SALESTAX 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 colored copies should be distributed in the following manner:
1.The pink copy must be retained with your records; and
2.The white, yellow, and blue copies must be given to the purchaser.
An individual can only accept another motor vehicle or trailer as a trade-in to reduce the total sales price of the purchased motor vehicle or trailer.
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 the 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 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
COLLECTION OF TAX AND TIRE FEE. The county treasurer,
DMV, or other designated county oficial must collect the state and applicable local sales and use tax, and the tire fee, prior to registering the motor vehicle or trailer.
The white, yellow, and blue copies of this statement must be receipted in the space provided for validation. The blue copy must be returned to the purchaser. The yellow copy must be retained in your iles, and the white copy must be submitted with your monthly returns.
COLLECTION OF PENALTY AND INTEREST. If the appropriate taxes and fees are not paid within 30 days of 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.
Filling out the Nebraska Sales/Use Tax and Tire Fee Statement for a motor vehicle or trailer sale is a vital process that ensures the correct tax and fees are collected and properly recorded. This guide walks you through each step of completing the form, making sure you cover all necessary information to comply with state regulations. The procedure involves detailing the transaction between the seller and purchaser, identification of the vehicle, computation of applicable taxes and fees, and signatures to affirm the accuracy of the provided information. Pay close attention to the requirements to avoid errors that could lead to penalties.
Remember, the accuracy and completeness of this form are crucial to ensure compliance with Nebraska tax laws and to avoid any potential legal issues. Carefully review all entered information for accuracy before submission, keeping in mind the legal implications for willfully preparing a false statement.
Every person who sells a motor vehicle or trailer is required to complete this statement and provide it to the purchaser. This obligation applies to both dealers and individual sellers in Nebraska.
The form can be obtained either by contacting the Nebraska Department of Revenue directly or by visiting the county treasurer's office in the county where the vehicle will be registered.
If the required Nebraska and local sales and use tax, and the tire fee, are not paid within 30 days from the date of purchase, the county treasurer, DMV, or designated county official will assess and collect a penalty and interest at the statutory rate.
Yes, there are several exemptions available for the sales tax on motor vehicles. Some examples include:
Each exemption requires documentation and completing the Exempt Sale Certificate section of the form.
Documentation supporting the claimed exemption must be presented at the time of vehicle registration. This could include certificates of exemption, proof of vehicle purchase and use outside Nebraska, or documentation from the U.S. Department of Veterans Affairs, among others.
If sales tax was properly paid to another state where the vehicle was purchased and it's now being registered for the first time in Nebraska, the amount of that tax will be credited towards the total state and local sales tax due in Nebraska. However, no refund will be made if the other state's tax rate exceeds Nebraska's rate.
In cases of underpayment, you must report the amount on an Amended Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form 6XN, which is available at each county treasurer's office and the Nebraska Department of Revenue.
Filling out the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, commonly referred to as Form 6, is a critical step in the process of selling a vehicle in Nebraska. However, mistakes can often be made during this process, leading to potential penalties or delays. Here are five common errors to avoid:
Ensuring accuracy in these areas is crucial for both the buyer and seller to avoid potential legal issues and financial penalties. Sellers, whether they are dealers or individuals, must carefully review the entire statement before submission, paying close attention to details and calculations. Likewise, purchasers should verify the information, especially their own details and vehicle description, to facilitate a smooth registration process with the Nebraska Department of Revenue or the county treasurer.
For individuals who may find certain sections of the form confusing, it is advisable to consult with the Department of Revenue or seek guidance from a professional experienced with vehicle sales and tax forms in Nebraska. This proactive approach can significantly reduce the likelihood of errors and the subsequent complications they can cause.
When dealing with transactions such as motor vehicle or trailer sales in Nebraska, the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales is a crucial document. However, to ensure compliance and smooth processing, several other documents often complement this form. Understanding these additional forms can alleviate concerns and streamline the vehicle registration and taxation process.
In conclusion, while the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales is essential for documenting the sale and tax details of a vehicle transaction, additional forms ensure the comprehensive and legal management of sales tax, title registration, and exemptions. Properly using these documents helps both buyers and sellers navigate the requirements set forth by Nebraska law, promoting a transparent and efficient vehicle sales process.
The Nebraska Sales Tax Statement form is similar to several other documents used in the transaction and registration of vehicles, as well as in the handling of sales tax for various items. Each of these documents shares certain attributes with the Nebraska Sales Tax Statement form but serves a slightly different purpose in the broader context of taxation and vehicle registration processes.
The Federal Odometer Disclosure Statement stands as one closely related document, necessitated during the sale and purchase of vehicles. This statement, mandated for use in all states, captures critical information about the vehicle’s mileage at the time of sale, thereby guarding against odometer fraud and ensuring transparency. Similarly, the Nebraska Sales Tax Statement requires the disclosure of the vehicle identification number (VIN) and other details, focusing on the transaction's integrity. Both forms play pivotal roles in maintaining transparent records for buyers and sellers alike, though one tilts towards consumer protection while the other leans on taxation.
Vehicle Title Application forms used across various states also bear resemblance to the Nebraska Sales Tax Statement. When registering a vehicle, this application typically necessitates information mirroring that on the Sales Tax Statement, such as the purchaser’s and seller’s names and addresses, vehicle make, model, year, and VIN. The primary contrast lies in their end purpose; the title application officially designates ownership and is crucial for legal vehicle operation, while the Sales Tax Statement aids in the appropriate tax assessment and collection linked to the vehicle's sale.
State-specific Resale Certificate forms exhibit a notable similarity as well. These forms, applicable in transactions where goods are purchased for resale rather than personal use, also focus on the tax implications of sales. Like the Nebraska Sales Tax Statement, which distinguishes between taxable sales and eligible exemptions, the Resale Certificate helps businesses document purchases made without paying sales tax upfront, to be collected from the end consumer. Both forms ensure sales tax is applied correctly within the marketplace, albeit from differing vantage points of the sales cycle.
When filling out the Nebraska Sales Tax Statement form, there are several dos and don'ts to keep in mind to ensure the process is completed efficiently and accurately. Here’s a guideline to help you navigate the process:
Things You Should Do:
Things You Shouldn't Do:
When navigating the complexities of the Nebraska Sales Tax Statement for Motor Vehicle and Trailer Sales, confusion and misconceptions can easily arise. Addressing these misunderstandings is essential for both sellers and purchasers to ensure compliance with state tax laws and regulations.
Every vehicle transaction requires the Sales Tax Statement form: A common misconception is that every vehicle transaction needs the Sales/Use Tax and Tire Fee Statement, Form 6. However, certain transactions, such as those involving vehicles given as gifts or inherited where the tax was previously paid, do not require this form. Exemptions apply under specific conditions outlined in the form's instructions.
The form is only necessary for dealer transactions: Another misunderstanding is that only licensed motor vehicle dealers need to complete the statement. In reality, any individual selling a motor vehicle or trailer is required to fill out and provide the appropriate copies of the form to the purchaser, regardless of their status as a dealer or private seller.
Trade-ins always reduce the total sales price: It's often thought trade-ins universally reduce the total sales price of the vehicle being purchased. However, specific criteria must be met for a trade-in to affect the sales price. For instance, a leased vehicle used as a trade-in only counts if the lessee has paid the tax on the buy-out amount. Understanding the nuances of how trade-ins affect the total sales price and tax computation is crucial.
All tire fees are the same: There's a misconception that the tire fee is a flat rate applicable to all vehicles. Motor vehicle dealers selling new vehicles or used vehicles with new tires are required to calculate the tire fee based on the exact number of tires, including spares. This nuanced approach ensures accuracy in the fees assessed for different transactions.
By clarifying these misconceptions, sellers and purchasers can more confidently navigate the tax implications of their vehicle transactions in Nebraska. Understanding these key points ensures compliance with state tax laws and facilitates a smoother transaction process for all involved parties.
Understanding the correct process for completing and submitting the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales is essential for both buyers and sellers of motor vehicles in Nebraska. Here are five key takeaways to ensure compliance and avoid potential penalties:
By adhering to these guidelines, sellers and purchasers of motor vehicles in Nebraska can ensure they comply with state requirements, avoid unnecessary penalties, and facilitate smoother transactions.
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