Nebraska Resale Certificate and Seller's Permit (2026)

Nebraska: seller's permit & resale certificate

Sales tax · Agency: Nebraska Department of Revenue (DOR)

Resale certificate

Nebraska Resale or Exempt Sale Certificate (Form 13 (6-134-1970, rev. 7-2022))Get the official form →

How long it's valid

Single purchase or blanket; a blanket Form 13 'is valid until revoked in writing by the purchaser.' Reg-1-013.06: a blanket certificate may be used where there is a recurring business relationship (sales at least once every 12 months). Must be received within 90 days of sale (or within 120 days after a DOR request, if accepted in good faith).

Seller's permit

Sales Tax Permit (Nebraska Sales and Use Tax Permit) — Free. Apply online or on the Nebraska Tax Application, Form 20; a separate application/permit is required for each Nebraska retail location unless registering through the Streamlined Sales Tax registration system. Form 20 contains no application-fee line and Reg-1-004 mentions fees only for reissuing a permit after revocation ($25 first revocation, $50 each later revocation, plus security), but the DOR pages opened do not expressly say registration is free. There is no charge to apply for or receive a permit; fees apply only to reissue a revoked permit (Neb. Rev. Stat. § 77-2705(3)(b)).Register with Nebraska Department of Revenue →Renewal: Does not expire — DOR FAQ: 'once you receive a sales and use tax permit, no renewal is required'; Reg-1-004.05: 'The permit is permanent, not transferrable.' A new permit is required after a change of ownership/form of ownership.

Buyer registered in another state?

Yes — Form 13 instructions: 'Out-of-state purchasers may provide their home state sales tax number.' Reg-1-013.03B(2): if the purchaser is licensed as a retailer in Nebraska or another state that requires a permit, the certificate must include that permit number; if the purchaser has no permit number, it must state why. Wholesalers and manufacturers need not provide an ID number in Section A.

Multistate forms

Reg-1-013.11: 'The Department will recognize only the Nebraska Resale or Exempt Sale Certificate, Form 13, a previously approved paper or electronic substitute for this Form 13, the Multistate Tax Commission Uniform Sales and Use Tax Certificate, or a certificate of exemption authorized by the SSUTA.' Nebraska is a full SST member. A fully completed resale certificate must include purchaser and seller identification, type of business, reason for exemption, the purchaser's sales tax permit number (or the reason none is held), signature, and date of issuance. Sellers cannot accept incomplete certificates. Misuse penalty: $100 or ten times the tax, whichever is larger, per instance.

Good to know

• Sales where the retailer must deliver outside Nebraska need no resale certificate if supported by bills of lading or other delivery documentation; where delivery to an out-of-state purchaser occurs in Nebraska, tax applies unless a resale/exempt certificate is accepted (Reg-1-013.07).
• A sale for resale includes purchases of property for lease or rental to others at fair market value, but not property whose lease is incidental to a real estate lease (Reg-1-013.01).
• Do not send Form 13 to DOR; the seller keeps it with its records.