Changes to Nebraska ATV & UTV Sales Tax Take Effect October 1

Under a new law taking effect October 1, 2014, Nebraska ATV and UTV dealers will no longer be responsible for collecting sales tax on sales of ATVs and UTVs. Instead, the seller must furnish the buyer with a Nebraska Sales and Use Tax Statement for ATV and UTV Sales (Form 6ATV). The seller will then mail copies of the Form 6ATV to the Nebraska Department of Revenue with its sales and use tax returns.

The new forms may be ordered from the Nebraska Department of Revenue’s website. ATV and UTV dealers should also be aware that various exceptions apply to this requirement, such as when ATVs or UTVs are delivered to a common carrier outside of the state. ATV and UTV dealers should take time to familiarize themselves with the new requirements before they take effect on October 1.

© 2014 Parsonage Vandenack Williams LLC

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