The Nebraska Department of Revenue (DOR) has updated its comprehensive Form 20, the Nebraska Tax Application, detailing the requirements for businesses to apply for various state tax permits, licenses, and registrations. This revised form, superseding the June 2022 version, serves as a central document for new and existing businesses to ensure compliance with Nebraska tax laws.
Businesses are required to file Form 20 for original applications, changes in ownership or business entity, or to add new tax programs. The DOR encourages businesses to register online, noting that most permits are available immediately upon approval through the digital platform. A change in a federal Employer ID Number (EIN) also necessitates filing a new Form 20.
The application covers a wide array of tax programs, including Sales and Use Tax, Income Tax Withholding, Corporate Income Tax, Partnership Income Tax, and various miscellaneous taxes such as the Tire Fee, Lodging Tax, Litter Fee, and the new Kratom Product Retailer Excise Tax. Specific guidelines are provided for different business types, including remote sellers, Multivendor Marketplace Platforms (MMPs), and construction contractors, who may have unique registration and reporting obligations.
Applicants must provide essential information such as their Federal Employer ID Number (EIN) and Social Security Numbers (SSN) for owners, partners, or corporate officers. The DOR emphasizes the availability of electronic filing and payment options for many tax programs, with certain taxpayers required to make electronic payments. Businesses can also sign up for a free notification service to stay informed about tax changes and updates.