Nebraska Resale Certificate
Rules, Form & Expiration

Accepted form: Form 13 (Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption). Agency: Nebraska Department of Revenue.

What a Nebraska resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Nebraska resale certificate rules

Certificate form: Form 13; Form 13, the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption, is published by the Nebraska Department of Revenue. Our generator fills in the Nebraska form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Nebraska Sales Tax ID Number; Format: Begins with the prefix 01- (Form 13 prints "01-" before the blank); the FEIN must not be used. It appears on the buyer's Nebraska Sales Tax Permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid until revoked; A blanket Form 13 is valid until the purchaser revokes it in writing. A blanket certificate is tied to a recurring business relationship, which exists when sales occur at least once every 12 months.

Nebraska rules in plain English

Nebraska uses Form 13, the Nebraska Resale or Exempt Sale Certificate, from the Nebraska Department of Revenue. To buy for resale, check "Purchase for Resale" and complete Section A. Enter your Nebraska Sales Tax ID Number, which starts with 01-. If you are based in another state, you can enter your home state sales tax number instead. Do not use your federal EIN. Describe what you are buying and your type of business, then sign and date the form. Give it to the seller and keep a copy. Do not send it to the Department. You can mark it for a single purchase or as a blanket certificate. A blanket certificate stays valid until you revoke it in writing. Sellers cannot accept an incomplete certificate. The seller should have it within 90 days of the sale. The Department also accepts the Multistate Tax Commission uniform certificate and the Streamlined Sales Tax certificate. Misuse is costly. If you use Form 13 for something you do not resell, lease or rent, the penalty is $100 or ten times the tax, whichever is larger, for each purchase. Signing one fraudulently can also be a Class IV misdemeanor.

Sources: Nebraska resale certificate guidance · Form 13

More Nebraska facts

A sale for resale includes buying property only to lease or rent it to others at fair market value, but not leases incidental to renting real estate. Source
Sales the retailer must deliver outside Nebraska need no resale certificate if supported by bills of lading or out-of-state delivery records; if an out-of-state buyer takes delivery in Nebraska, tax applies unless a certificate is given. Source
Contractors use Section C of Form 13: Option 1 and Option 3 contractors give their Nebraska sales or use tax ID; Option 2 contractors buying for exempt organizations attach a Purchasing Agent Appointment (Form 17). Source
Property bought for resale and then used for anything other than retention, demonstration or display becomes taxable to the purchaser when first used. Source
DOR does not release sales tax permit numbers for private use and warns that websites selling resale certificates are likely scams. Source

What a Nebraska resale certificate must include

The buyer's legal name, business address, and Nebraska Sales Tax ID Number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Nebraska certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid until revoked. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Nebraska resale certificates

Enter your business once, add each vendor, and download a signed Nebraska certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Nebraska resale certificate FAQ

What form do I use for a Nebraska resale certificate?

Nebraska uses Form 13, the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption, published by the Nebraska Department of Revenue. Our generator fills in the Nebraska form for you. You get a signed PDF with your business, permit, and purchase details.

Does Nebraska accept the MTC uniform resale certificate?

Yes. Nebraska accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Nebraska?

Yes, with conditions. Out-of-state purchasers may give their home state sales tax number. Wholesalers and manufacturers need not give an ID number. A buyer with no permit must state why.

Can I give a vendor one blanket resale certificate in Nebraska?

Yes. A blanket certificate in Nebraska covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Nebraska resale certificate valid?

A blanket Form 13 is valid until the purchaser revokes it in writing. A blanket certificate is tied to a recurring business relationship, which exists when sales occur at least once every 12 months.

What happens if I misuse a Nebraska resale certificate?

A purchaser who gives a resale certificate for a purchase not for resale, lease or rental owes a penalty of $100 or ten times the tax, whichever is larger, for each instance. With a blanket certificate the penalty applies to each purchase. Fraudulently signing a certificate can also be a Class IV misdemeanor.

When can a Nebraska seller rely on a resale certificate?

A retailer holding a properly completed resale certificate is relieved of tax, penalty and interest. The certificate must be fully completed and received before, with, or within 90 days after the sale. If obtained within 120 days after a DOR request for substantiation, it must also be accepted in good faith. Retailers who fraudulently fail to collect or solicit false claims stay liable. Sellers cannot accept incomplete certificates.

Nearby states

This page summarizes Nebraska resale certificate rules for general information and is not tax advice. Confirm current requirements with the Nebraska Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Nebraska Resale Certificate Rules, Form & Expiration