Article: 50478

Overview 

If you purchased goods or taxable services from out-of-state sellers, online retailers, or catalog orders and did not pay Nebraska sales tax at the time of purchase, you may owe consumer use tax. Nebraska requires individuals to self-report this tax using Nebraska and Local Individual Consumer’s Use Tax Return. 

Who Qualifies for the Credit? 

You owe state and/or local use tax if: 

• You bought taxable goods or services without paying Nebraska sales tax. 

• You made purchases from: 

• Online retailers (e.g., Amazon, eBay sellers), 

• Out-of-state sellers, 

• Mail order catalogs, or 

• Retailers that did not collect Nebraska sales tax. 

Note: This tax applies even if the purchase is for personal, business, or gift use. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select Nebraska. 

4. Click on the Other tab. 

5. Select Nebraska and Local Individual Consumer’s Use Tax Return to open the screen. 

6. Enter all required information.  

7. Click Save once complete. 

Additional Resources 

For further guidance, see: 2024 Nebraska Individual Income Tax Booklet (PDF)