Can I collect sales tax from customers in different states without violating tax laws in Nebraska? What are the requirements?

To collect sales tax from customers in different states without violating tax laws in Nebraska, you must comply with the Streamlined Sales and Use Tax Agreement (SSUTA) ^[1.5]. By agreeing to the terms of the SSUTA, Nebraska agrees to establish uniform standards for sourcing of transactions to taxing jurisdictions, administration of exempt sales, allowances for bad debts, and sales and use tax returns and remittances ^[1.5].

For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04 ^[2.1].

The Tax Commissioner shall administer all sales and use taxes adopted under section 13-2813. The Tax Commissioner may prescribe forms and adopt and promulgate rules and regulations in conformity with the Nebraska Revenue Act of 1967, as amended, for the making of returns and for the ascertainment, assessment, and collection of taxes ^[2.3].

In summary, to collect sales tax from customers in different states without violating tax laws in Nebraska, you must comply with the SSUTA, which requires uniform standards for sourcing of transactions, administration of exempt sales, allowances for bad debts, and sales and use tax returns and remittances. You must also comply with the Nebraska Revenue Act of 1967 and any sales and use taxes adopted under section 13-2813.

Source(s):

• [2.1] County sales and use tax; laws governing; source of sales.
• [1.5] Streamlined sales and use tax agreement; requirements.
• [2.3] Sales and use tax; administration.

Jurisdiction

Nebraska

• General