Reseller tax guide

Nebraska resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Nebraska: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Nebraska quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 5.50%^[9]
Resale certificate: Form 13 (Nebraska Resale or Exempt Sale Certificate)^[9]
Certificate expiry (as listed): No expiry listed in the source^[9]
Permit or registration: Nebraska Sales Tax Permit^{[3, 4]}
Cost of the permit: Free (the department says it charges no fee for sales tax permits)^[3]
Online application offered: Yes^{[4, 6]}
Where to apply: State application page^[6]
Certificate form: State certificate form^[1]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Nebraska Sales Tax Permit.^{[3, 4]} The state says the cost is: Free (the department says it charges no fee for sales tax permits).^[3] The state says it offers an online application.^{[4, 6]} State application page.^[6]

The resale certificate the state lists is Form 13 (Nebraska Resale or Exempt Sale Certificate). The source cited lists no expiry.^[9] The state's certificate form asks for a permit or registration number.^{[1, 2]} State certificate form.^[1]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^{[2, 7]}
The state says it accepts the Multistate Tax Commission uniform certificate.^{[2, 8]}

Out-of-state buyers

Form 13 has a line for a foreign state sales tax number, and its instructions say out-of-state purchasers may provide their home state sales tax number.^[1]

Other points the sources mention

Form 13 is either a single purchase or a blanket certificate. A blanket certificate stays in effect until the purchaser revokes it in writing, and a seller may accept one for a recurring business relationship, which exists when sales occur at least once every 12 months.^{[1, 2]}
A seller is relieved of liability when it receives a properly completed resale certificate before, with, or within 90 days after the sale. A purchaser who gives Form 13 for a purchase that is not for resale, lease or rental faces a penalty of $100 or ten times the tax, whichever is larger, for each instance.^{[1, 2]}
The state says a sales tax permit does not need to be renewed. A change of ownership or form of ownership means canceling the permit and applying for a new one.^[4]
If a purchaser has no sales tax permit number, the certificate calls for a stated reason, and Form 13 has a line for it. The instructions say a wholesaler or manufacturer does not have to give an ID number in Section A.^{[1, 2]}

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Nebraska. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.^[10]

Who files, per the state: Purchaser files directly, per the state^[10]
Refund form named by the state: Form 7 (Claim for Refund of Sales and Use Tax)^[10]
How the state says to submit: Paper Form 7 filed with the Department of Revenue by mail^[10]
Time limit the state describes: Generally 3 years^[10]

The Department says any person who made an overpayment of sales or use tax of $2 or more may file a Form 7 refund claim, generally by the latest of several periods, the first being three years from the 20th day of the month following the close of the period for which the tax was paid. It says it must approve or deny a claim within 180 days of filing unless the period is extended.^[10]

Illustration

Illustration: the Nebraska state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 5.50% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a sales tax permit to sell on eBay in Nebraska?

Nebraska says any individual or business making taxable retail sales or services needs a Nebraska sales tax permit. Its marketplace guidance says a marketplace facilitator that meets the state thresholds obtains a permit and collects, reports and remits Nebraska and local sales tax on sales delivered or sourced to Nebraska addresses.^{[3, 5]}

How do I get a resale certificate in Nebraska?

The resale certificate is Form 13. It asks for the purchaser's Nebraska sales tax ID number, which comes from a sales tax permit, and has the purchaser complete Section A (Purchase for Resale) and give the form to the seller at the time of purchase. The department says it does not charge a fee for permits, resale certificates or forms, and it warns about websites that sell resale certificates.^{[1, 3]}

Does a Nebraska resale certificate expire?

A blanket Form 13 stays in effect until the purchaser revokes it in writing. A single purchase certificate is tied to one invoice or purchase order number. The state also says a sales tax permit does not need renewal.^{[1, 4]}

Can I use my Nebraska resale certificate in another state?

Nebraska is a Streamlined Sales Tax member, and the Streamlined exemption certificate is accepted by all 24 member states. Nebraska is also listed on the Multistate Tax Commission uniform resale certificate.^{[7, 8]}