Checked against Nebraska Department of Revenue pages: September 2026
Nebraska's form is the Nebraska Resale or Exempt Sale Certificate, Form 13. Resellers complete Section A, the Nebraska Resale Certificate.[1] Nebraska does not require you to already hold a sales tax permit to use a resale certificate: the certificate must include your permit number if you have one (Nebraska or another state's), and if you have no permit number it must instead state the reason.[2]
Nebraska resale certificate at a glance
| Agency | Nebraska Department of Revenue[3] |
|---|---|
| Certificate | Form 13, Nebraska Resale or Exempt Sale Certificate[1] |
| Register first? | No[2] |
| Registration cost | Free[4] |
| How long it lasts | Blanket certificate valid until revoked in writing by the purchaser[1] |
| Multistate (MTC) certificate | Yes[2] |
| Streamlined (SST) certificate | Yes[2] |
How to get a resale certificate in Nebraska
- Use Form 13, Nebraska Resale or Exempt Sale Certificate.[1] The Department does not charge a fee for sales tax permits, resale certificates, or forms it issues.[4]
- A blanket Form 13 stays valid until you revoke it in writing; a single-purchase certificate covers the invoice or purchase order number entered on it.[1]
Giving the certificate to a wholesale supplier
Give the completed Form 13 to the seller at the time of purchase. The seller keeps it for audit purposes; do not send it to the Nebraska Department of Revenue.[1]
A seller with a recurring business relationship with you can accept one blanket resale certificate covering future sales; that relationship exists when sales occur at least once every 12 months.[2]
Suppliers and buyers across state lines
If you are an out-of-state buyer, you may provide your home state sales tax number on Form 13.[1]
The Nebraska Department of Revenue recognizes the Multistate Tax Commission Uniform Sales and Use Tax Certificate, alongside Form 13.[2]
The Department also recognizes a certificate of exemption authorized by the Streamlined Sales and Use Tax Agreement (SSUTA).[2]
What else the Department of Revenue tells resellers
- Once you receive a Nebraska sales and use tax permit, no renewal is required.[3]
- If you use property bought on a resale certificate for anything other than retention, demonstration, or display while holding it for sale, that use is taxable to you.[2]
- Sellers cannot accept an incomplete Form 13, so fill in every required field.[1]
- The Department warns that companies selling sales tax resale certificates are probably scams; only the Department can issue state ID numbers.[4]
- Using Form 13 for a purchase that is not for resale carries a penalty of $100 or ten times the tax, whichever is larger, for each misuse; fraudulently signing it can be a Class IV misdemeanor.[1]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Nebraska as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Nebraska certificate replaces the old one when you renew.
Looking for stock that ships from Nebraska? See liquidation lots from Nebraska on Closo Wholesale.
Common questions
Does a Nebraska resale certificate expire?
A blanket Form 13 stays valid until you revoke it in writing; a single-purchase certificate covers the invoice or purchase order number entered on it.
What does a Nebraska sales tax permit cost?
The Department does not charge a fee for the sales tax permit.
Does Nebraska accept the multistate (MTC) resale certificate?
The Nebraska Department of Revenue recognizes the Multistate Tax Commission Uniform Sales and Use Tax Certificate, alongside Form 13.
Does Nebraska accept the Streamlined Sales Tax certificate?
The Department also recognizes a certificate of exemption authorized by the Streamlined Sales and Use Tax Agreement (SSUTA).
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Nebraska government page. We record the page and the date we read it:
- revenue.nebraska.gov/…/f_13.pdf · checked 2026-09-26
- revenue.nebraska.gov/…/1-013.pdf · checked 2026-09-26
- revenue.nebraska.gov/…/starting-business-nebraska · checked 2026-09-26
- revenue.nebraska.gov/…/beware-websites-selling-sales-tax-certificates · checked 2026-09-26
