LINCOLN (AP) -- Holiday shoppers making purchases over the Internet are being reminded that they might owe a Nebraska "consumer's use" tax.
Tax Commissioner Doug Ewald says when items are purchased from Internet
retailers and delivered to Nebraska, the sales price of the items are
subject to the tax.
That also includes delivery and handling charges.
If the retailer does not collect sales tax for Nebraska, then the buyer becomes responsible for self-reporting the consumer's use tax at the same rate as the sales tax.
The tax is reported and paid on the Nebraska and Individual Consumer's Use Tax Return Form 3, which is due on Jan. 25, 2010 for purchases made in 2009.