Form 7 - Claim For Overpayment Of Sales And Use Tax Page 2
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1
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3Instructions
Your claim may be returned if it is not properly completed.
Who May File. Any person who has made an overpayment of sales or use tax of $2 or more, may file a Claim
for Overpayment of Sales and Use Tax, Form 7. You may elect to receive the approved refund either as a direct
deposit, or as a credit to offset a future sales or use tax liability.
When to File. A claim for overpayment (claim) must be filed within the statute of limitations
period (generally three years from the 20th day of the month following the close of the period for
which the overpayment was made). If the overpayment was the result of a deficiency determination
issued by the Nebraska Department of Revenue (Department), the claim must be filed within six
months after the determination becomes final, or within six months from the date of overpayment
with respect to the determination. The latest expiration date of these three periods will be the last
acceptable filing date.
Where to File. The claim must be filed with the Nebraska Department of Revenue, PO Box 98903, Lincoln,
NE 68509-8903.
Basis for Claim. The claim must be supported by a complete explanation, and should include reference to either
a specific
state statute or
regulation. If the space provided is not sufficient, a letter of explanation must be attached.
Documentation. All claims must include sufficient documentation to support the refund claimed. The
Department may request additional documentation if necessary.
1. When filing a claim for sales and use taxes paid on a motor vehicle, you must include a copy of the
Nebraska
Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, Form
6, that was validated by the
county treasurer, or a copy of the motor vehicle registration showing sales tax was paid.
2. A claim for sales tax paid to a retailer must include copies of the retailer’s invoices indicating sales tax paid to
the retailer. For larger claims, submit a sampling of approximately 30% of the invoices along with a summary
totaling the amount claimed. This summary must contain:
•
Receipt number;
•
Invoice date;
•
Vendor name and address;
•
Items, materials, or services purchased;
•
Purchase price of items, materials, or services purchased;
•
Date the invoice was paid; and
•
Amount of Nebraska and local sales and use tax paid.
3. Retailers filing a claim must attach:
•
Copies of the original invoices;
•
Credit memos issued to customers; and
•
Exemption certificates, if issued.
The claim must be reduced by the amount of collection fee for this portion of the tax on the original
return when it was filed.
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