Sales and Use Tax on the Sales of All-Terrain Vehicles (ATVs) and Utility-Type Vehicles (UTVs); and Lessors of ATVs, UTVs, Motorboats, or Motorized Personal Watercraft

Beginning October 1, 2014, the sales and use tax imposed on the sale of all-terrain vehicles (ATVs) and utility-type vehicles (UTVs) is collected by the county treasurer or other designated county official at the time the purchaser makes application for the certificate of title.

• LB 814 (2014)
• Letter to County Treasurers
• Letter to Dealers
• Nebraska Sales and Use Tax Statement for All-Terrain Vehicle (ATV) and Utility-Type Vehicle (UTV) Sales, Form 6ATV
  • Note: This form is "read only," meaning you cannot print or file it. Forms may be requested from the Nebraska Department of Revenue, the ATV or UTV dealer, or your county treasurer. Click here to order from the Department.
     
• Nebraska and Local Sales and Use Tax Return - All-Terrain Vehicles (ATVs) and Utility-Type Vehicles (UTV) for County Treasurers
• Lessors of ATVs, UTVs, Motorboats, or Motorized Personal Watercraft:
  • Lessors that lease ATVs, UTVs, motorboats, or personal watercraft are required to report the lease or rental receipts as part of the net taxable sales on line 2 of the Nebraska and Local Sales and Use Tax Return, Form 10. In addition, lessors must complete the Nebraska Schedule I - MVL, ATV, UTV, and Motorboat Leases or Rentals (bottom of page 3).

  • For line 2 of this schedule, enter the amount of state sales tax included on line 3 of Form 10 that was reported on leases or rentals of ATVs and UTVs.

    For line 3 of this schedule, enter the amount of state sales tax included on line 3 of Form 10 that was reported on leases or rentals of motorboats and motorized personal watercraft.