INSTRUCTIONS: NEBRASKA AND LOCAL INDIVIDUAL USE TAX RETURN (Form 3)

Nebraska residents must pay a use tax on any items or services purchased for use within the state on which no state sales tax has been paid. This form can be filed following purchase of any such item on a monthly, quarterly or semi-annual basis. The form can be found on the website of the Nebraska Department of Revenue.

Nebraska And Local Individual Use Tax Return 3 Step 1: At the top left-hand corner of the page, enter your name and mailing address.

Nebraska And Local Individual Use Tax Return 3 Step 2: On line 1, enter the total cost of all applicable items on which use tax must be paid.

Nebraska And Local Individual Use Tax Return 3 Step 3: Multiply line 1 by .055 to calculate the state use tax owed on line 2.

Nebraska And Local Individual Use Tax Return 3 Step 4: On the table below, click on the link provided to find a list of all city and county codes and use tax rates. Enter the city or county in which every item or service was initially consumed or used, the local code and tax rate. Enter the cost of items stored or used in this county in Column A, multiply it by the given rate, and enter the resulting local use tax owed in Column B.

Nebraska And Local Individual Use Tax Return 3 Step 5: Enter the sum of all values entered in Column B on line 3.

Nebraska And Local Individual Use Tax Return 3 Step 6: Add lines two and three and enter the resulting sum on line 4. This is your total use tax due.

Nebraska And Local Individual Use Tax Return 3 Step 7: Provide your signature, daytime telephone number, email address and the date at the bottom of the form. If signed by an authorized representative, this person must be registered as having power of attorney with the Nebraska Department of Revenue. If the document has been completed by a paid preparer, they must provide their signature and the same information on the right.

Nebraska And Local Individual Use Tax Return 3 Step 8: File the form with the Nebraska Department of Revenue along with payment in full.