The information guide Statutory Responsibilities for Collecting, Reporting, and Remitting Nebraska Taxes has been updated and posted to our website.
Retailers are required to collect, report, and remit Nebraska and local sales tax.
Employers are required to withhold, report, and remit Nebraska income tax withholding.
Sales tax and income tax withholding are “trust fund” taxes that are held by retailers, employers, contractors, and payors as agents for the State of Nebraska.
Retailers, employers, and others collecting sales tax and income tax withholding should maintain a separate bank account to hold these taxes. Retailers and employers must also file returns that accurately report Nebraska taxes collected and withheld.