Questions on the Change?

Change to Sales & Tax Collection Fees

LB 984 Takes Effect October 1, 2022 – be sure to keep these changes in mind with your November filing of your October taxes. The change is to Form 10, every retailer must file a Form 10.

Department of Revenue – Form 10

Click to Review the Updated Form – LB 984 increases the amount businesses receive for collecting & remitting NE sales taxes.

About the Upcoming Change

Change sales and use tax collection fees (LB 984 – Operative October 1, 2022) LB 984 increases the amount businesses receive for collecting and remitting Nebraska sales taxes. The current collection fee retained per business location is 2.5 % of the first $3,000 in sales taxes collected, resulting in a maximum of $75 per month ($900 per year). LB 984 increases the collection fee retained per business location to 3.0% of the first $5,000 in sales taxes collected, resulting in a maximum of $150 per month ($1,800 per year).

Download and review the changes to the Department of Revenue Form 10. Line 8 will change for the November filing of your October taxes. Be sure to contact Nebraska Retails with any questions or concerns about the change.

  • Retailers include remote sellers
  • Retailers Multivendor Marketplace Platforms (MMPs)
  • More than $100,000 of gross sales
  • 200 or more transactions in Nebraska
  • All retailers must hold a Nebraska Sales Tax Permit
  • Some Exemptions Apply – Click Here to Review

Line 8 will change on the Department of Revenue Form 10

Change will take effect October 1, 2022

Apply to the November filing of your October taxes

Every retailer must file a Form 10

F.A.Q.

Frequently Asked Questions

WHEN WILL THE FORM CHANGE BE HAPPENING?

LB 984 Takes Effect October 1, 2022 – be sure to keep these changes in mind with your November filing of your October taxes. It will increase the amount businesses receive for collecting and remitting Nebraska sales taxes. 

WHAT DOES THE FORM CHANGE MEAN?

LB 984 increases the collection fee retained per business location to 3.0% of the first $5,000 in sales taxes collected, resulting in a maximum of $150 per month ($1,800 per year). Previously the collection fee retained $900 per year.

DOES LB 984 APPLY TO MY NEBRASKA BUSINESS

Every retailer must file a Form 10. Retailers include remote sellers and Multivendor Marketplace Platforms (MMPs) with more than $100,000 of gross sales or 200 or more transactions in Nebraska. All retailers must hold a Nebraska Sales Tax Permit.

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