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UNO Accounting Services
Accounting Services

Sales Tax

Sales Tax Exempt
UNO is sales tax exempt in the State of Nebraska. We have also been granted some out-of-state sales tax exemptions. Sales tax exemption only applies to purchases of goods or services direct paid by UNO via a warrant or the purchasing card. Sales tax exemption does not apply to purchases made and paid personally by UNO employees.

Please contact Purchasing at 402.554.2386 if a vendor requires a copy of the Form 13 - Nebraska Resale and Exemption Certificate. Please contact Teresa Carlson at 402.554.4937 with inquires regarding exemption in other states.


Sales/Use Tax
UNO departments must collect sales tax on sales made final to a customer. Sales for resale are not subject to sales tax, but sales are considered for resale only if a Resale Certificate is procured from the buyer. All other sales are presumed to be taxable. Note: Effective April 1, 2006 the Nebraska state sales tax rate is 7.0%.

Deposits of taxable sales should be made using the appropriate revenue codes. Accounting Services makes payment and reports taxes collected to the Nebraska Department of Revenue. Charges are assessed to departments based upon activity and are entered in SAP as an internal charge.

Questions regarding sales/use tax can be directed to Dan Jareske at 402.554.3504 or via email to djareske@mail.unomaha.edu