Municipal Government Request for
Sales Tax Return Information
Neb. Rev. Stat. § 77-2711(14) allows a municipality to designate an employee to inspect sales tax return and return information of taxpayers that possess a sales tax permit and remit sales taxes at locations within the boundaries of the requesting municipality. The following forms must be completed by the municipality for the Nebraska Department of Revenue (Department) to process a request to inspect a sales tax return or return information.
Designation/Revocation Certification
- A municipality that has adopted a local sales tax may designate, by written certification signed by the mayor of the municipal government, an employee for purposes of inspecting confidential sales tax return information regarding taxpayers that possess a sales tax permit and remit sales taxes at locations within the boundaries of the requesting municipality.
Confidential Tax Information Agreement
- The designated municipal employee must complete confidentiality training as prescribed by the Department and sign a Confidential Tax Information Agreement before submission of a request to inspect confidential sales tax returns and sales tax return information.
Memorandum of Understanding Municipal Government Request for Sales Tax Return Information and Inspection
- A municipality must execute a Municipal Request for Sales Tax Return Information and Inspection Memorandum of Understanding (MOU) prior to an inspection of records requested pursuant to Neb. Rev. Stat. § 77-2711(14). The MOU sets forth the conditions of a municipality's right to inspect confidential sales tax returns and return information and the Department’s responsibilities in providing this information.
Municipal Government Request for Tax Return Information, Form 8796-AL
- A designated municipal employee must file Form 8796-AL for the purposes of inspecting confidential sales tax return information regarding taxpayers that possess a sales tax permit and remit sales taxes at locations within the boundaries of the requesting municipality.
For additional information regarding a request for tax return information, please contact Garner Girthoffer at 402-471-5885 or garner.girthoffer@nebraska.gov.
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