What is a resale certificate called in Nebraska?

Nebraska calls it the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13). The buyer fills in and signs the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption and gives it to the seller.

Resale certificate · Nebraska

How to Use the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption

The short answer. The Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13) lets a business buy goods for resale without paying Nebraska sales tax. The buyer fills in and signs the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption and gives it to the seller. Nebraska accepts only the 4 documents it lists, set out below.

Resale Certificates in Nebraska at a Glance

What Nebraska calls it	Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13)
How you get it	The buyer fills it in
Documents accepted	Only the documents the state lists
Blank form	Download it from the state
Who may give one	Another state's registration accepted (buyers located outside Nebraska that are not required to register)
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 3 years (the state's general sales tax records period)
Law	Nebraska statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Nebraska

A buyer located outside Nebraska that is not required to register there may give the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption with a registration number issued by another state.

The buyer fills in and signs the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption and gives it to the seller.

Which Documents Are Accepted

Nebraska accepts only these documents:

Form 13, the Nebraska Resale or Exempt Sale Certificate
A paper or electronic substitute for Form 13 that the Department previously approved
The Multistate Tax Commission Uniform Sales and Use Tax Certificate
The Streamlined Sales and Use Tax Agreement certificate of exemption

Nebraska accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate.

Nebraska accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Nebraska law, cited in the sources.

How Long It Lasts

How long the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption stays valid depends on the circumstances. A blanket certificate stays in effect until the buyer revokes it in writing, and the seller may rely on it for future sales while purchases from that seller occur at least once every 12 months.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Nebraska's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must receive a fully completed certificate before, at, or within 90 days after the sale. A certificate obtained later, within 120 days of a Department request, protects the seller only if accepted in good faith. The seller loses this protection if it fraudulently failed to collect the tax, or solicited buyers to participate in unlawful claims of exemption.

The state's general sales tax records period is at least 3 years.

Worth Knowing in Nebraska

An out-of-state buyer with no sales tax permit number anywhere states on Form 13 the reason it has none. Sellers cannot accept an incomplete certificate.

More for Nebraska Businesses

Nebraska's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Nebraska LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Nebraska, for selling through a marketplace.

Frequently Asked Questions

: Nebraska calls it the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption (Form 13). The buyer fills in and signs the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption and gives it to the seller.
: A buyer located outside Nebraska that is not required to register there may give the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption with a registration number issued by another state.
: Nebraska accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. Nebraska accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption stays valid depends on the circumstances. A blanket certificate stays in effect until the buyer revokes it in writing, and the seller may rely on it for future sales while purchases from that seller occur at least once every 12 months. One blanket certificate may cover repeat purchases from the same seller.
: Under Nebraska's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must receive a fully completed certificate before, at, or within 90 days after the sale. A certificate obtained later, within 120 days of a Department request, protects the seller only if accepted in good faith. The seller loses this protection if it fraudulently failed to collect the tax, or solicited buyers to participate in unlawful claims of exemption. The state's general sales tax records period is at least 3 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Nebraska sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

revenue.nebraska.gov/files/doc/tax-forms/f_13.pdfNebraska Resale or Exempt Sale Certificate for Sales Tax Exemption, Form 13 (Rev. 7-2022)
revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-013.pdfReg-1-013, Sale for Resale, Resale Certificate
nebraskalegislature.gov/laws/statutes.php?statute=77-2706Neb. Rev. Stat. 77-2706, Sales and use tax; resale certificate
nebraskalegislature.gov/laws/statutes.php?statute=77-2711Neb. Rev. Stat. 77-2711, records; retain
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10-14-2022)
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_7Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (rev. 12/21/2021)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Information (member list)
Law on resale certificates in Nebraska: Neb. Rev. Stat. 77-2706
Law on resale certificates in Nebraska: Neb. Admin. Code Title 316, Ch. 1, Reg-1-013 (Sale for Resale, Resale Certificate)
What the certificate must contain: Neb. Admin. Code Title 316, Ch. 1, Reg-1-013.03B

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.