Beware of Websites “Selling” Sales Tax Certificates

The Nebraska Department of Revenue (Department) warns Nebraska businesses and residents to be wary of companies or websites that sell sales tax resale certificates “allowing buyers to avoid paying sales tax.” 

The Department does not charge a fee for sales tax permits, resale certificates, or forms that it issues. The Department also does not release sales tax permit numbers for private use.  Businesses and individuals need to be cautious when dealing with companies that try to charge a fee for these or other tax identification numbers.

If you are approached by a company attempting to sell sales tax resale certificates or other tax ID numbers, it is probably a scam. The certificate number or ID number is not valid and the company is likely trying to gather credit card and personal information. Only the Department can issue state ID numbers.

Any individual or business making taxable retail sales or services is required to hold a Nebraska sales tax permit.  To receive a permit, complete a Nebraska Tax Application, Form 20, and send it to the Department. If you will be making taxable sales in more than one state, consider registering through the Streamlined Sales and Use Tax Central Registration System. No fee will be charged for the permit.  Permit holders file sales tax returns to report sales made and to remit any sales tax collected on their sales.

Individuals or businesses making purchases of items intended for resale do not pay sales tax on their inventory. Instead, they provide a completed  Nebraska Resale or Exempt Sale Certificate, Form 13, to the vendor at the time of purchase.

Please visit the Attorney General's Consumer Protection website for more information or to file a complaint.