Nebraska Resale Certificate Guide 2026: How to Get Yours

Nebraska's economy runs on agriculture, manufacturing, transportation, and a growing tech sector anchored by companies in Omaha and Lincoln. The state imposes a 5.5% state sales tax rate, with local additions pushing combined rates up to 8% in some jurisdictions. Nebraska is a Streamlined Sales Tax (SST) member state and also accepts the MTC Uniform Certificate, giving businesses multiple options for documenting resale exemptions. This guide covers the complete process for 2026.

Nebraska Sales Tax Basics

State Rate

The Nebraska state sales tax rate is 5.5%. Cities can add local sales taxes of up to 2%, bringing combined rates to a maximum of about 7.5% in most areas. Omaha has a combined rate of 7%, and Lincoln sits at 7.25%. A handful of jurisdictions reach 8% with special district taxes.

Use Tax

Nebraska imposes a use tax at the same rate as the sales tax on goods purchased from out-of-state vendors when the seller does not collect Nebraska sales tax. Purchases made for resale are exempt from use tax if properly documented with a resale certificate.

What Is Taxable in Nebraska?

Nebraska taxes most tangible personal property and select services:

• Most physical goods are taxable
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Clothing is fully taxable
• Certain services are taxable, including repair and installation services, building cleaning, pest control, and security services
• Digital products are generally taxable in Nebraska, including downloaded music, movies, and software
• Agricultural machinery and equipment used directly in farming are exempt

What Form Do You Need?

Nebraska uses Form 13, the Nebraska Resale or Exempt Sale Certificate. This is the state's official exemption certificate form.

About Form 13

Form 13 is a multi-purpose certificate that covers resale exemptions and other types of exempt purchases. When claiming a resale exemption, check the "Resale" box on the form.

Key fields include:

• Purchaser's name, address, and phone number
• Nebraska sales tax identification number
• Type of exemption claimed (resale, agricultural, manufacturing, etc.)
• Description of products being purchased
• Purchaser's signature and date

Alternative Accepted Forms

Nebraska also accepts:

• The SST Certificate of Exemption (as an SST member state)
• The MTC Uniform Sales and Use Tax Certificate

Any of these three forms is valid for claiming the resale exemption in Nebraska.

Where to Get the Form

Form 13 is available as a free PDF download from the Nebraska Department of Revenue website at revenue.nebraska.gov. The SST and MTC certificates are available from their respective governing bodies.

Who Needs a Nebraska Resale Certificate?

Any business purchasing tangible personal property for resale needs a Nebraska resale certificate. This includes:

Retailers buying inventory to sell through stores, online platforms, craft fairs, farmers markets, or any other sales channel.

Wholesalers and distributors purchasing goods from manufacturers or importers for redistribution to retailers or other businesses.

Online sellers registered in Nebraska who buy inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.

Manufacturers purchasing raw materials, components, and ingredients that become part of a finished product manufactured for sale.

Restaurants and food businesses buying food ingredients that will be prepared and sold as meals or takeout.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, furniture, or equipment for their own operations
• Contractors buying materials for installation into real property

How to Apply for a Nebraska Resale Certificate

Step 1: Register for a Nebraska Sales Tax Permit

You need an active Nebraska sales tax identification number before you can issue a valid Form 13. The Nebraska Department of Revenue handles registration.

What you need to register:

• Federal EIN or SSN
• Business legal name and DBA (if applicable)
• Business address and mailing address
• Type of business entity
• Description of business activities and products sold
• Expected start date
• Estimated monthly taxable sales

Registration is free. Apply online through the Nebraska Department of Revenue's online registration portal.

Processing time: Online applications are typically processed within 5 to 10 business days.

Step 2: Complete Form 13

Download the form from the Nebraska Department of Revenue website. Fill in your business details, check "Resale" as the exemption type, enter your Nebraska sales tax identification number, and describe the products you plan to purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed Form 13 (or SST/MTC certificate) to each vendor from whom you want to buy tax-free. The vendor retains the certificate and does not charge sales tax on qualifying resale purchases.

Want help with the process? We handle everything from registration to certificate completion.

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Multi-State Considerations

Nebraska is a member of the Streamlined Sales Tax (SST) agreement and also accepts the MTC Uniform Sales and Use Tax Certificate. This dual acceptance gives multi-state businesses maximum flexibility.

SST Membership

As an SST member, Nebraska accepts the SST Certificate of Exemption from buyers in other SST member states. If you operate in multiple SST states, you can use the same certificate format in Nebraska.

MTC Acceptance

Nebraska also accepts the MTC Uniform Certificate, which is recognized in over 35 states. This covers businesses operating in states that are not part of the SST system.

Out-of-State Sellers

Nebraska's economic nexus threshold is $100,000 in sales or 200 transactions with Nebraska customers in the current or prior calendar year. If you meet either threshold, you must register and collect Nebraska sales tax.

Marketplace Facilitator Rules

Nebraska requires marketplace facilitators (Amazon, eBay, Walmart, Etsy) to collect and remit sales tax on behalf of third-party sellers. If you sell through a marketplace, the marketplace handles your Nebraska tax. Direct sales require your own Nebraska registration.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with Nebraska Resale Certificates

Mistake 1: Not Including the Sales Tax ID Number

Form 13 requires your Nebraska sales tax identification number. A certificate without this number is incomplete and may be rejected by the seller. If you have not yet received your number, wait until it arrives before issuing certificates.

Mistake 2: Using the Certificate for Taxable Services Consumed by Your Business

Nebraska taxes certain services, and some businesses mistakenly use the resale exemption on services that are consumed internally rather than resold. The resale exemption only applies if you are purchasing the service to resell it to your customers.

Mistake 3: Failing to Report Use Tax on Non-Exempt Out-of-State Purchases

If you buy goods or taxable services from an out-of-state vendor who does not collect Nebraska tax, you owe use tax on those purchases (unless they qualify for an exemption). Many businesses miss this obligation on smaller purchases.

Mistake 4: Not Updating Certificates After Business Changes

If your business changes its legal structure, name, or sales tax ID number, you need to issue new certificates to your vendors. Old certificates with outdated information are considered invalid.

Nebraska-Specific Rules You Should Know

Digital Products Are Taxable

Nebraska is one of the states that taxes digital products, including downloaded or streamed music, movies, e-books, and software. If you sell digital products, you collect sales tax on those sales. If you purchase digital products for resale (such as a retailer selling software licenses), the resale exemption applies.

Agricultural Exemptions

Nebraska's agricultural sector is a major part of the economy. The state provides sales tax exemptions for farm machinery, agricultural chemicals, seeds, and livestock feed when used in commercial agricultural production. These exemptions are separate from the resale exemption but can be claimed on Form 13 by checking the appropriate box.

Nebraska Online Filing

The Nebraska Department of Revenue encourages electronic filing for all sales tax returns. The state's online portal allows you to file returns, make payments, and manage your account. Paper filing is still accepted but may result in slower processing.

Contractor Rules

In Nebraska, contractors are generally considered the end consumers of materials they purchase for use in construction projects. This means contractors typically cannot use the resale exemption for building materials. There are limited exceptions when a contractor is also a retailer of the same materials.

Audit Cycle

Nebraska audits businesses on a regular cycle, typically covering a 3-year period. Auditors review purchase records, resale certificates, and sales records. Keep Form 13 copies and all supporting documentation on file for at least three years after the return due date.

How Much Can You Save?

Nebraska's combined rates range from 5.5% to about 8%, depending on your location.

Your actual savings depend on the combined rate in your city. Use our sales tax lookup tool to find the exact rate for your location.

Nebraska Resale Certificate FAQs

Q: Does the Nebraska resale certificate expire? A: Nebraska does not print an expiration date on Form 13. The certificate is valid as long as your sales tax identification number is active. Sellers may request updated certificates periodically.

Q: Can I use the SST or MTC certificate instead of Form 13? A: Yes. Nebraska accepts both the SST Certificate of Exemption and the MTC Uniform Certificate. Any of the three forms is valid for claiming the resale exemption.

Q: Is there a fee for a Nebraska sales tax permit? A: No. Nebraska does not charge a fee for sales tax registration.

Q: Are groceries taxable in Nebraska? A: No. Unprepared food (groceries) is exempt from Nebraska sales tax. Prepared food and restaurant meals are taxable.

Q: What if I sell in multiple states? A: Nebraska's SST membership and MTC acceptance make multi-state compliance easier. You can use one certificate format across multiple participating states, but you still need to register and collect tax in each state where you have nexus.

Get Started with Your Nebraska Resale Certificate

Nebraska's acceptance of Form 13, the SST certificate, and the MTC certificate gives you three valid options for documenting your resale exemptions. With combined rates up to 8%, the savings add up quickly on inventory purchases.

• Expert registration guidance
• Help completing Form 13 or alternative certificates
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Nebraska's requirements, visit our Nebraska state page.

Nebraska's moderate rates and flexible certificate acceptance make the resale exemption process business-friendly. Get registered, document your exemptions, and keep your records organized for a smooth audit experience.

Related Articles

• What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals.
• How Long Does It Take to Get a Resale Certificate? - Timeline expectations for Nebraska and other states.
• Understanding Sales Tax Nexus - Learn when you are required to register in Nebraska and other states.