Form 3 Instruction - Local Individual Consumer'S Use Tax Return
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1INSTRUCTIONS
WHO MUST FILE. Every individual incurring a consumer’s use
the Local Individual Consumer’s Use Tax Schedule, Column B, by
tax liability must file a Nebraska and Local Individual Consumer’s
reducing the tax to reflect the net local tax after the credit. The
Use Tax Return, Form 3.
invoices or tax return showing payment in another state of sales or use
tax on the item(s) must be retained with the taxpayer’s records.
Individual consumer’s use tax applies to all property including alcoholic
SPECIFIC INSTRUCTIONS
liquor purchased from out-of-state retailers, suppliers, or manufacturers
LINE 1. Enter the cost of all items including alcoholic liquor
and delivered to the purchaser in Nebraska. If the property is delivered
outside Nebraska but is subsequently brought into Nebraska for
purchased without payment of Nebraska sales or use tax and
purposes of storage, use, or consumption, individual consumer’s use
consumed or used in Nebraska.
tax still applies if the purchaser has not paid sales tax in the other state
LINE 2. Enter the cost of all inventory items purchased for resale
in an amount equal to or greater than the total amount due in Nebraska.
without payment of Nebraska sales or use tax which were withdrawn
Individual consumer’s use tax also applies to purchases made in
from inventory and consumed or used in Nebraska.
Nebraska if the sales tax has not been paid or the property was
LINE 5. If you paid sales tax in another state on any of the
purchased tax exempt and subsequently consumed in a taxable manner.
purchases included on line 3, you may take a credit for the tax you
ALCOHOLIC LIQUOR. Every individual who purchases alcoholic
paid. The credit on line 5 cannot exceed the Nebraska use tax for
liquor such as alcohol and spirits, beer, or wine, on and after
such purchases. Additional credit against the local use tax may also
August 1, 2000, is required to remit the alcoholic liquor gallonage
be allowed. Please refer to “Credit for Tax Paid in Other States,” in
tax, provided an alcohol excise tax has not been paid either in another
these instructions. The invoices or tax return showing the payment
state or in this state. The alcoholic liquor gallonage tax must be
in another state of sales or use tax must be retained with your
reported on line 9. To determine the amount of alcoholic liquor
records.
gallonage tax owed, please refer to the Specific Instructions for
LOCAL CONSUMER’S USE TAX SCHEDULE. Enter in
Line 9.
Column A the total cost of items included on line 3 that were
Individuals who are only reporting the individual consumer’s use
delivered within the boundaries of each local jurisdiction you specify.
tax on purchases of alcoholic liquor and the alcoholic liquor
Multiply each amount by the corresponding local jurisdiction’s
gallonage tax are required to report such taxes on or before
consumer’s use tax rate and enter the result in Column B, Local
Consumer’s Use Tax. See enclosed rate card.
January 25 of the year after the alcoholic liquor was purchased.
LINE 9. The Alcoholic Liquor Gallonage Tax Rate Schedule printed
WHEN AND WHERE TO FILE. This return, properly signed and
below sets forth the tax rate per gallon and per ounce for beer, wine
accompanied by check or money order payable to the Nebraska
containing less than 14% alcohol, wine containing 14% or more of
Department of Revenue, will be considered timely filed if postmarked
alcohol, and distilled alcohol and spirits.
on or before the twenty-fifth day of the month following the tax period
covered by the return. Mail to the Nebraska Department of Revenue,
To determine the amount of alcoholic liquor gallonage tax owed, multiply
P.O. Box 98923, Lincoln, Nebraska 68509-8923.
the total number of ounces of each type of alcoholic liquor purchased by
the per ounce tax rate and report that amount on line 9. You can also
PENALTY AND INTEREST. Penalty and interest may be assessed
determine the tax per bottle (ounces per bottle times tax rate per ounce)
for failure to timely file a return or timely pay the total amount of
and then multiply that amount by the number of bottles purchased.
tax when due, submitting bad checks, filing false or fraudulent
returns, or failing to keep adequate records.
Example: John purchased two cases of wine from a company in
another state via the Internet on August 2, 2000. Each bottle
VERIFICATION AND AUDIT. Records to substantiate this return
contained 750 milliliters of wine (less than 14% alcohol) and the
shall be retained and be available for a period of three years following
tax was not paid to the other state. John owes the Nebraska alcoholic
the date of filing the return.
liquor gallonage tax on the 24 bottles of wine. To determine the
CREDIT FOR TAX PAID IN OTHER STATES. This credit
amount of tax owed, using the conversion table below, multiply 24
includes both city and state amounts. If a taxpayer has properly paid a
bottles by 25.4 ounces equals 609.6 total ounces times $.0059 per
tax in another state with respect to the purchase or use of an item for
ounce equals tax of $3.60. Alternatively, the tax per bottle is
which the consumer’s use tax liability would apply, a credit for the
determined by multiplying 25.4 fl. oz. by $.0059 or $.15 per bottle
dollar amount of tax paid in the other state may be applied against the
times 24 bottles equals tax of $3.60.
total of the taxpayer’s Nebraska and local consumer’s use tax liability
LINE 10. Attach a check or money order payable to the Nebraska
for that item. If the credit is equal to or greater than the tax due in
Department of Revenue for the amount reported on line 10.
Nebraska, then no use tax is due in Nebraska. If the credit is less than
SIGNATURES. This return must be signed by the taxpayer. If the
the tax due in Nebraska, then the difference is due in Nebraska. It may
taxpayer authorizes another person to sign this return, there must be a
be necessary to allocate the credit between state and local taxes. The
power of attorney on file with the Nebraska Department of Revenue.
credit should be applied first against the amount of any tax due the
state on the item(s) in question. Any remaining portion of the credit
Any person who is paid for preparing a taxpayer’s return must also
should then be applied against the local tax imposed on the item(s) on
sign the return as preparer.
ALCOHOLIC LIQUOR GALLONAGE TAX RATE SCHEDULE
Conversion Table:
Alcoholic Gallonage Tax Rates:
Liter (L) Milliliter (ml) Fluid Ounces (fl oz)
128 ounces = one gallon
Liquor Type
Rate Per Gallon
Rate Per Ounce
1.0 L
- 33.8 fl oz
200 ml -
6.8 fl oz
1.5 L
- 50.7 fl oz
355 ml - 12.0 fl oz
Beer
$0.23
$0.0018
1.75 L
- 59.2 fl oz
375 ml - 12.7 fl oz
Wine (less than 14% alcohol)
$0.75
$0.0059
50 ml
-
1.7 fl oz
500 ml - 16.9 fl oz
Wine (more than 14% alcohol)
$1.35
$0.0105
100 ml -
3.4 fl oz
750 ml - 25.4 fl oz
Alcohol and Spirits
$3.00
$0.0234
187 ml -
6.3 fl oz
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