How to Request Sales and Use Tax
|This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
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Neb. Rev. Stat. § 77-2711(14) allows a municipality to designate an individual to inspect: (1) confidential sales tax returns and return information of businesses that possess a sales tax permit and remit sales taxes for locations within the boundaries of the requesting municipality; or confidential business use tax returns and business use tax return information regarding businesses that file a Nebraska and Local Business Use Tax Return, Form 2; and (2) the amounts remitted by these taxpayers at locations within the boundaries of the requesting municipality. The following forms must be completed by the municipality for the Nebraska Department of Revenue (Department) to process a request to inspect tax return information.
A municipality that has adopted a local sales tax may designate, by written certification signed by the mayor, or the president of the city council for council/manager forms of municipal government, an individual to inspect confidential sales and use tax return information. For council/manager forms of municipal government, please include a copy of the city council resolution approving the designation or revocation certification.
Memorandum of Understanding for Sales Tax Return Information Inspection
A municipality must execute a Memorandum of Understanding (MOU) prior to inspecting records pursuant to Neb. Rev. Stat. § 77-2711(14). The MOU establishes the conditions of a municipality's right to inspect confidential sales and use tax return information and the Department’s responsibilities to provide this information.
Confidential Tax Information Agreement
The certified individual must sign a Confidential Tax Information Agreement before submitting a request to inspect confidential return information.
Municipal Government Request for Tax Return Information, Form 8796-AL
The certified individual must file Form 8796-AL before inspecting confidential sales and use tax return information. A municipality may request up to three years of sales and use tax return information for inspection.
For additional information regarding a request for tax return information, please contact Karen Barrett at 402-471-5980 or firstname.lastname@example.org.