UNO departments must collect sales tax on sales made final to a customer. Sales for resale are not subject to sales tax, but sales are considered for resale only if a Resale Certificate is procured from the buyer. All other sales are presumed to be taxable.
The current Nebraska state sales tax rate is 7.0%.
Deposits of taxable sales should be made using the appropriate revenue codes.
Accounting Services makes payments and reports taxes collected to the Nebraska Department of Revenue. Charges are assessed to departments based upon activity and are entered in SAP as an internal charge.
Questions regarding sales/use tax can be directed to Accounting Services at 402.554.2320.
Information about Sales Tax Exemption