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a properly completed Form 13, Section A, when making purchases of property or taxable services that will subsequently be resold in the purchaser’s normal course of business.
Nebraska Sales and Use Tax Reg-1-013, Sale for Resale – Resale Certificate, and Reg-1-014, Exempt Sale Certificate, provide additional information on the proper issuance and use of this
The Department is committed to the fair administration of the Nebraska tax laws. It is unlawful to claim an exemption for purchases of property or services that are subject to tax.
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Nebraska sales tax. You can download a PDF of the Nebraska Resale or Exempt Sale Exemption Certificate (Form 13) on this page.
I hereby certify that the purchase, lease, or rental by the above purchaser is exempt from the Nebraska sales tax for the following reason: Check One c Purchase for Resale (Complete Section A.) c Exempt Purchase (Complete Section B.) c Contractor (Complete Section C.)
Form 13, Section B must be filed by persons or organizations exempt from payment of the Nebraska sales tax by qualifying for one of the six enumerated Categories of Exemption. Organizations claiming a sales tax exemption may do so only on items purchased for their own use.
Download or print the 2023 Nebraska Form 13 (Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption) for FREE from the Nebraska Department of Revenue.
