# Form 2 — Nebraska Form 2: reporting business use tax on untaxed purchases

- **Canonical URL:** https://formspedia.com/us/nebraska-form-2/
- **Last updated:** 2026-11-07
- **Country & Language:** United States (`en-US`)
- **Form:** Form 2
- **Revision:** 6-158-1974 Rev. 10-2025
- **Issuing Agency:** Nebraska Department of Revenue
- **Tax Area:** VAT and sales tax
- **Who Must File:** Businesses not filing Form 10 that owe Nebraska or local use tax
- **Filing Method:** Paper return mailed to the Department; tax paid by check or electronically
- **Where to Send:** Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923
- **Filing Deadline:** 20th day of the month after the tax period
- **Official Form PDF:** https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/salestax/f_2r10-2025.pdf

Nebraska Form 2, the Nebraska and Local Business Use Tax Return, is where a business that does not file a sales tax return reports purchases on which no Nebraska or local sales tax was charged. A Nebraska accounting firm that orders a computer from an out-of-state supplier and pays no Nebraska sales tax is the example the Department of Revenue uses in its use tax guide. The return has eight numbered lines, three tax boxes and a signature block, and the version on the Department's forms page is 6-158-1974 Rev. 10-2025.

### Which businesses file Form 2

The instructions on page 2 of the form split use tax reporting by type of filer:

- A business licensed to collect sales tax reports use tax on its Form 10 sales and use tax return, filed and paid through NebFile, and does not use Form 2.

- Any other business that bought taxable property or services without paying Nebraska and local sales tax reports that use tax on Form 2.

- Individuals report use tax on Form 3, the individual use tax return, or on the Form 1040N income tax return. An individual files Form 2 only when there is a use tax liability and a credit is claimed for tax properly paid to another state.

If you owe no Nebraska or local use tax for a tax period, you are not required to file a return for it. The Department's use tax guide (March 2021) says a business that does not need a sales tax permit may file Form 20, the Nebraska Tax Application, to register for use tax filing; the return asks for that Nebraska ID number in its first box.

The form gives these examples of purchases subject to use tax: property such as uniforms, magazines, computers and software bought from a retailer that did not charge Nebraska tax; taxable services such as repair labor, pest control, building cleaning or towing; property bought outside Nebraska and brought into the state; goods taken out of inventory for the business's own use or for donation; taxable services bought and then donated; and building materials an Option 2 contractor brings into Nebraska without tax paid. For materials a supplier delivers to the job site, the rate in effect at the job site applies.

### How to fill out Form 2, line by line

The image below marks the parts of the October 2025 return with the same labels as the table: H for the header, 1, 2, 7 and 8 for those lines, A for the aircraft box, G for the Good Life District box, L for the local use tax table, T for lines 3 to 6, and S for the signature block.

| Part | What the form asks | How to arrive at it |
| --- | --- | --- |
| H | Nebraska ID number, tax period, name and location address, name and mailing address | The ID issued to the business and the month, quarter or year the return covers. |
| Line 1 | Cost of taxable property or services used in Nebraska without Nebraska sales tax | Total cost, including delivery, freight and shipping paid to the retailer, plus inventory withdrawn for use. Include purchases where tax was charged at the wrong rate. |
| Line 2 | Nebraska use tax due | Line 1 times .055 (5.5%), unless box G applies. |
| A | Aircraft State Use Tax, code 694-694 | The part of line 2 that comes from buying, leasing or renting aircraft without sales tax collected. |
| G | Good Life District (GLD) State Use Tax | Only for an opted-in GLD Avenue One retailer with purchases in that district; the total of column B goes to line 2. |
| L | Local Use Tax Table | One row per city or county: name, local code, local rate, cost delivered there (column A) and rate times column A (column B). |
| Line 3 | Total local use tax due | Sum of column B in table L. |
| Line 4 | Total Nebraska and local use taxes due | Line 2 plus line 3. |
| Line 5 | Credit for tax properly paid to other states and taxing jurisdictions | Applied item by item, never more than the Nebraska and local use tax on that item. |
| Line 6 | Net Nebraska and local use taxes due | Line 4 minus line 5. |
| Line 7 | Previous balance with interest, and payments received through a date | The instructions give no line 7 guidance. |
| Line 8 | Balance due, with a box to check if paying electronically | Line 6 plus or minus line 7, paid in full with the return. |
| S | Authorized signature, title, date, phone, email; separate preparer signature | See the signature rules below. |

#### Line 2 and the Good Life District box

Most filers multiply line 1 by .055 and leave box G empty. Box G has two rows: the opted-in GLD Avenue One retailer row (code 801-801, rate .0275) and a row for purchases outside a GLD, which includes businesses inside GLD Avenue One that have not opted in, at .055. The instructions say purchases in any of the other four Good Life Districts do not go through box G, because the state use tax rate there is 5.5%. Maps of all five districts are on the Department's Sales Tax Rate Finder.

#### Box A for aircraft

The form defines aircraft broadly enough to cover airplanes, drones and hot air balloons. The amount in box A is not added again; it shows how much of line 2 came from aircraft. The use tax guide lists three cases where an aircraft brought into Nebraska without sales tax is not subject to use tax: an occasional sale, a common-carrier aircraft, and an aircraft brought in a year or more after purchase that was not based in Nebraska or flown there for more than half its operating hours during the year after the purchase.

#### Table L for local use tax

Local use tax is owed when the property was delivered inside a city or county that has a local tax and no local sales tax was paid. Column A is the cost of what was delivered within that jurisdiction's boundaries. Local codes and rates are not printed on the return; the "Click here for Current Codes and Rates" link opens the Department's local rate page, which has a rate list for each quarter. Use the list for the quarter of your tax period, since rates change by quarter: Eagle and Hay Springs, for example, go from 1% to 1.5% on January 1, 2027.

#### Line 5 credit

The credit covers tax properly paid in another state on property included on line 1. The use tax guide adds that a purchase is exempt from Nebraska use tax when tax was properly paid in another state at a rate equal to or greater than the Nebraska state and local rate, and when the item was first used for its intended purpose in another state, an exemption that does not extend to motor vehicles, motorboats or airplanes.

#### Signature block

The return is signed by the owner, a partner, a corporate officer, a member of the LLC, or the individual. Anyone else signing for the taxpayer needs a power of attorney on file with the Department, which is [Nebraska Form 33](/us/nebraska-form-33/). A paid preparer signs as well, in the preparer area on the right. Entering an email address allows the Department to contact you by email; to refuse that, write "Opt Out" on the email line.

### Due dates and filing frequency

The return is due on or before the 20th day of the month after the tax period shown in the header. The use tax guide sets the frequency by annual use tax liability:

| Annual use tax liability | Form 2 is filed |
| --- | --- |
| $3,000 or more | Monthly |
| $900 to $2,999 | Quarterly |
| Less than $900 | Annually |

A business whose liability has moved into a different band asks for the change on [Nebraska Form 22](/us/nebraska-form-22/); its instructions say a new filing frequency takes effect only after the Department approves it.

The return lists the consequences of filing late or paying short: a penalty may be assessed for failing to file on time or to pay all tax when due, and interest runs on unpaid tax from the due date until payment arrives. Neither the form nor the guide prints the interest rate; the guide calls it the statutory rate. Records supporting the return have to be kept for at least three years after the filing date or the due date, whichever is later.

### Which version of Form 2 to use for 2026 periods

On October 31, 2026, the Department's sales and use tax forms page offered one Form 2, labeled "Nebraska and Local Business Use Tax Return (10/2025 through 12/2025)", the Rev. 10-2025 PDF. Its prior-periods page carries the versions for earlier quarters of 2024 and 2025. Neither page lists a Form 2 for tax periods in 2026, although Form 10 and Form 9 there have 2026 versions. An older Form 2 PDF (Rev. 7-2024) is also still reachable at the Department's general f_2.pdf address, with a Good Life District box that predates the October 2025 rate change. Before filing a 2026 period, ask the Department at 800-742-7474 (Nebraska and Iowa) or 402-471-5729 which return to use.

### Where to get Form 2 and where to send it

The fillable [Form 2, Rev. 10-2025](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/salestax/f_2r10-2025.pdf) is on the Department's sales and use tax forms page; the second page holds the instructions. Mail the return and any check or money order, made payable to the Nebraska Department of Revenue, to:

Nebraska Department of Revenue
PO Box 98923
Lincoln, NE 68509-8923

The Department encourages electronic payment, and its payment page lists Nebraska e-pay, ACH credit, Tele-pay and credit card. If you pay that way, check the box above line 8. A business required to pay electronically must not send a check. The mandate page says electronic payment is required for the sales and use tax program once a taxpayer's payments in a prior tax year passed the threshold, $5,000 since July 2017, and a missed electronic payment draws a $100 penalty.

### Questions about Nebraska Form 2

#### Does a retailer with a sales tax permit use Form 2 for supplies it uses itself?

The use tax guide says a retailer with a sales tax permit reports use tax on Form 10, and enters zeros on the use tax lines when there is none. Its example is a paint store that takes a gallon of paint from inventory to repaint its office.

#### Do I file Form 2 for a period with no untaxed purchases?

The instructions say a return is not required for a tax period in which you have no Nebraska or local use tax liability.

#### Is the 5.5% rate the whole use tax?

The 5.5% on line 2 is the state rate. Local use tax for the city or county where the property was delivered is added through the local table and line 3.

### Official sources

- Nebraska Department of Revenue, [Form 2, Nebraska and Local Business Use Tax Return, 6-158-1974 Rev. 10-2025](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/salestax/f_2r10-2025.pdf)

- Nebraska Department of Revenue, [Sales and Use Tax Forms](https://revenue.nebraska.gov/about/forms/sales-and-use-tax-forms)

- Nebraska Department of Revenue, [Sales and Use Tax Forms for Prior Tax Periods](https://revenue.nebraska.gov/businesses/sales-and-use-tax-forms-prior-tax-periods)

- Nebraska Department of Revenue, [Nebraska Use Tax Information Guide, 6-317-1992 Rev. 3-2021](https://revenue.nebraska.gov/sites/default/files/doc/info/6-317.pdf)

- Nebraska Department of Revenue, [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax)

- Nebraska Department of Revenue, [Local Sales and Use Tax Rates](https://revenue.nebraska.gov/businesses/local-sales-and-use-tax-rates)

- Nebraska Department of Revenue, [Electronic Payment and E-File Mandates](https://revenue.nebraska.gov/tax-professionals/electronic-payment-and-e-file-mandates)

- Nebraska Department of Revenue, [Make a Payment Only](https://revenue.nebraska.gov/businesses/make-payment-only)

- Nebraska Department of Revenue, [Form 22, Nebraska Change Request, Rev. 9-2026](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_22.pdf)

- Nebraska Department of Revenue, [Form 2, 6-158-1974 Rev. 7-2024](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_2.pdf) (older version, compared only)