Nebraska Local Sales and Use Tax Return - Form 10 - Tax period due calculation

Sep 19, 2026

Upload by Bintang

Nebraska Local Sales and Use Tax Return (Form 10) provides a worksheet-style structure for reporting gross sales and services, net taxable sales, Nebraska sales tax, and Nebraska use tax. The form instructs filers to complete Nebraska Schedule I before calculating local use and local sales tax, then totals Nebraska and local sales/use tax due. It includes a balance due section with prior balance and payments, electronic payment indication, preparer and taxpayer signature fields, and mailing/payment due guidance for the tax period.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Local Sales and Use Tax Return (Form 10)

Reporting lines 1-12 and balance due

Signatures, payment method, and filing/mail instructions

Nebraska Schedule I (Local Sales and Use Tax)

Nebraska Schedule I-MVL (Motor Vehicle Leases)

Nebraska Local Sales Use Tax Return • If applicable, complete Schedule I on reverse side. • See optional Nebraska Net Taxable Sales and Use Tax Worksheets. FORM 10 and and Tax Category Nebraska ID Number Rpt. Code Tax Period Due Date: PLEASE DO NOT WRITE IN THIS SPACE NAME AND LOCATION ADDRESS NAME AND MAILING ADDRESS • Name, address, or ownership changes? See instructions. Check this box if your business has permanently closed, has been sold to someone else, or your permit is no longer needed. ~~ ~~ New owners must apply for their own sales tax permit. 1 Gross sales and services (see instructions) ....................................................................................... 1 00 2 Net taxable sales (see instructions) .................................................................................................... 2 00 3 Nebraska sales tax (line 2 multiplied by .055) .................................................................................... 3 4 Nebraska use tax (see instructions) ............................................................. 4 Complete Nebraska Schedule I prior to completing lines 5 & 6. 5 Local use tax from line 1, Nebraska Schedule I ........................................... 5 6 Local sales tax from line 2, Nebraska Schedule I .............................................................................. 6 7 Total Nebraska and local sales tax (line 3 plus line 6) ........................................................................ 7 8 Sales tax collection fee (line 7 multiplied by .025; if the result is $75.00 or more, enter $75.00) ....... 8 9 Sales tax due (line 7 minus line 8) ..................................................................................................... 9 10 Total Nebraska and local use tax (line 4 plus line 5) .......................................................................... 10 11 Total Nebraska and local sales and use tax due (line 9 plus line 10) ................................................. 11 12 Previous balance with applicable interest at % per year and payments received through 12 | Check this box if your payment is being made electronically.
3 BALANCE DUE (line 11 plus or minus line 12) . Pay in full with return ............................................... | 13 | | | | --- | --- | --- | --- | 1 sign here paid preparer’suse only Under penalties of law, I declare that as taxpayer or preparer I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is correct and complete. ( ) Authorized Signature Title Daytime Phone Date Email Address | Preparer’s Signature | Date | Preparer’s PTIN | ( ) | | --- | --- | --- | --- | Print Firm’s Name (or yours if self-employed), Address and Zip Code EIN Daytime Phone For tax assistance, call 800-742-7474 (Nebraska and Iowa) or 402-471-5729. THIS RETURN IS DUE ON OR BEFORE THE 20TH DAY OF THE MONTH FOLLOWING THE TAX PERIOD INDICATED ABOVE. Paper filers mail this return and payment to: NEBRASKA DEPARTMENT OF REVENUE, PO BOX 98923, LINCOLN, NE 68509-8923. 6-002-1967 Rev. 10-2011 Supersedes 6-002-1967 Rev. 6-2011 | NEBRASKA SCHEDULE I—Local Sales and Use Tax | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | CITY | CODE | RATE | | USE TAX | | | | SALES TAX | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |

FAQs

What additional schedule must be completed before calculating local taxes on Form 10?

Complete Nebraska Schedule I before completing lines 5 and 6.

How are Nebraska sales tax and Nebraska use tax calculated within the form?

Nebraska sales tax is based on line 2 multiplied by .055, and Nebraska use tax is calculated using the instructions for line 4.

When is the return due, and where is it mailed for paper filing?

The return is due on or before the 20th day of the month following the indicated tax period. Paper filers mail the return and payment to Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.

Sep 19, 2026

Upload by Bintang