Nebraska: Temporary Penalty and Interest Waiver for Certain Remote Sellers and Marketplace Facilitators

On November 8, 2019, the Nebraska Tax Commissioner announced a temporary penalty and interest waiver for certain remote sellers and multivendor marketplace platforms that were unable to meet the Wayfair-related sales tax collection requirements that went into effect on April 1, 2019.  The waiver is available to remote sellers and marketplace platforms that were not engaged in business in Nebraska prior to April 1, 2019 and that met the state’s economic nexus threshold ($100,000 in receipts or 200 transactions) during 2018 or 2019. To qualify for a waiver of penalty and interest on uncollected tax, the seller or the marketplace platform must obtain a permit from the Department of Revenue prior to January 20, 2020. The applicant must also report and remit all sales and use tax due since April 1, 2019 as well as file a Request for Penalty Abatement and a Request for Interest Abatement. Currently registered remote sellers and marketplace platforms that were not in compliance as of April 1, 2019 can also apply for a waiver of penalty and interest for periods in which they were not in compliance. Failure to meet the January 20, 2020 deadline will result in penalty and interest being assessed back to April 1, 2019. For further information on General Information Letter 1-19-2, contact Jese Riddle at 402-742-3219.