Before a distributor will sell to you tax-free, Nebraska requires you to document that the purchase is for resale. That is the job of the Nebraska Resale or Exempt Sale Certificate, and getting one is an early, unavoidable step for any reseller based in the state.
This guide covers the Nebraska specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: Nebraska Resale or Exempt Sale Certificate (Form 13 (Section A for resale)). Prerequisite registration: Sales Tax Permit (register via Form 20 Nebraska Tax Application or online). Issuing agency: Nebraska Department of Revenue.
Yes – Nebraska is an SST member and accepts the SST Certificate of Exemption and MTC Uniform form, and unregistered out-of-state purchasers may use their home-state permit number on Form 13.
Nebraska has no general public lookup for certificate numbers, so suppliers rely on the completed form itself being accurate and signed. Expect distributors to keep your certificate on file — supplier profiles in our catalogue note when a resale certificate is required at account opening.
Blanket certificates valid indefinitely until revoked; retain for at least 3 years
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
No public online tool for suppliers to verify certificates. Local city sales taxes apply but the single state permit covers them.
Facts above summarise official Nebraska Department of Revenue guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.