--- title: "Do I need a seller's permit to sell on eBay in Nebraska?" description: "Nebraska's pages don't address in-state marketplace-only sellers; remote sellers with over $100,000 or 200 or more sales file Form 10. Permits are free." canonical: https://resellerindex.com/tax/sellers-permit/nebraska/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Nebraska # Do I need a seller's permit to sell on eBay or Poshmark in Nebraska? The Nebraska Department of Revenue's pages checked don't say whether a Nebraska-based seller whose only sales go through a marketplace needs its own permit; they say a remote seller whose Nebraska sales, marketplace sales included, exceed $100,000 or reach 200 transactions in the current or prior year must hold a permit and file Form 10 returns even if every sale goes through a marketplace. Selling direct (your own site, from home, at a flea market or fair) is retail selling that needs a Nebraska sales tax permit, and the Department says no fee is charged for the permit; you apply online or on Form 20. Nebraska calls it a sales tax permit, issued by the Nebraska Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Nebraska in short - **Sell only on marketplaces that collect the tax:** Not stated on the state's pages we checked - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; no fee - **Resale certificate:** Nebraska Resale or Exempt Sale Certificate (Form 13) - **Garage and occasional sales:** Exempt: sales held on no more than three days during a calendar year at any residence or on an online auction site - **Where to register:** [Nebraska Department of Revenue online business registration (or Form 20, Nebraska Tax Application)](https://revenue.nebraska.gov/businesses/register-your-new-business-online) ## If you sell only on eBay, Poshmark and other marketplaces The Department's pages checked don't separately address a Nebraska-based seller whose only sales go through an MMP; the statute makes it unlawful to engage in business as a seller in Nebraska without a permit, and the pages don't say how that applies when the MMP collects. For a remote seller (no physical presence in Nebraska), over $100,000 of Nebraska retail sales or 200 or more Nebraska transactions in the prior or current year, counting MMP sales, means a permit and Form 10 returns that report all Nebraska sales and deduct the MMP sales; below both, no permit is required. The rule: LB 284 (2019); Neb. Rev. Stat. § 77-2705(3). > "Pursuant to LB 284, all remote sellers who exceed a filing threshold must file a Nebraska and Local Sales and Use Tax Return, Form 10." Nebraska Department of Revenue, [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs), Do I need to report Nebraska sales if all of my sales are made through a Marketplace Facilitator? Nebraska's state sales and use tax rate is 5.5%, and cities and counties add local sales tax. Since LB 284 (April 1, 2019), a multivendor marketplace platform (MMP) over the thresholds is a retailer that collects Nebraska and local sales tax on the sales it facilitates. Sources: [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs); [Notice for Remote Sellers and Marketplace Facilitators](https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators); [Nebraska Revised Statute 77-2705](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705); [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax). ## If you also sell direct: your own site, Facebook, flea markets, consignment Every person engaging in business as a retailer in Nebraska must get a sales tax permit, and the Department's regulation says that covers all forms of retail selling, including sales from private residences and at flea markets, fairs or temporary booths. A separate permit is issued for each Nebraska retail location and must be displayed there. - **Fee:** No fee to register: the Department says no fee will be charged for the permit. A seller whose permit was revoked pays $25 to have it reissued after a first revocation and $50 after each later one. - **Renewal:** The permit is permanent and valid until revoked; a seller who stops selling for a while may cancel it and have it reinstated without charge when sales resume. - **Register:** [Nebraska Department of Revenue online business registration (or Form 20, Nebraska Tax Application)](https://revenue.nebraska.gov/businesses/register-your-new-business-online) > "Any individual or business making taxable retail sales or services is required to hold a Nebraska sales tax permit." Nebraska Department of Revenue, [Beware of Websites "Selling" Sales Tax Certificates](https://revenue.nebraska.gov/businesses/sales-and-use-tax/beware-websites-selling-sales-tax-certificates) Sources: [Beware of Websites "Selling" Sales Tax Certificates](https://revenue.nebraska.gov/businesses/sales-and-use-tax/beware-websites-selling-sales-tax-certificates); [Chapter 1 - Sales and Use Tax (Regulations)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax); [Nebraska Revised Statute 77-2705](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705); [Register Your New Business Online](https://revenue.nebraska.gov/businesses/register-your-new-business-online). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Nebraska Resale or Exempt Sale Certificate (Form 13)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_13.pdf) - **Do you need your own permit to give one?** Not in every case: see the state's rule below A buyer gives the seller a completed Form 13, Section A, at the time of purchase for property it will resell in the normal course of business; the seller keeps it and does not send it to the Department. Under Reg-1-013 a purchaser licensed as a retailer in Nebraska or another permit state must list its permit number, and one without a permit number must state the reason; a blanket certificate can cover repeat purchases from the same supplier. Also accepted: The Department's regulation says it recognizes Form 13, an approved substitute, the Multistate Tax Commission Uniform Sales and Use Tax Certificate, or a certificate of exemption authorized by the Streamlined Sales and Use Tax Agreement. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. ### Misusing a certificate A purchaser who gives Form 13 for a purchase that is not for resale is subject to a penalty of $100 or ten times the tax, whichever is greater, for each instance; with a blanket certificate the penalty applies to each purchase. Fraudulently signing one can be a Class IV misdemeanor. > "Individuals or businesses making purchases of items intended for resale do not pay sales tax on their inventory." Nebraska Department of Revenue, [Beware of Websites "Selling" Sales Tax Certificates](https://revenue.nebraska.gov/businesses/sales-and-use-tax/beware-websites-selling-sales-tax-certificates) Sources: [Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption, Form 13 (6-134-1970 Rev. 7-2022)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_13.pdf); [Chapter 1 - Sales and Use Tax (Regulations)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax); [Beware of Websites "Selling" Sales Tax Certificates](https://revenue.nebraska.gov/businesses/sales-and-use-tax/beware-websites-selling-sales-tax-certificates). ## Garage sales, yard sales and other occasional sales Exempt: sales held on no more than three days during a calendar year at any residence or on an online auction site. An individual's sale of household goods and personal effects originally bought and used for personal use is an exempt occasional sale when held at a residence or carried out on an online auction site, within the three-day limit. It does not cover property similar to what the individual or a household member sells in a trade or business, any sale of inventory or property bought for resale, sales made or aided by an auctioneer, new property, or motor vehicles, motorboats and aircraft. The rule: [Neb. Admin. Code Reg-1-022.08 and 022.10 (Neb. Rev. Stat. §§ 77-2701.24 and 77-2704.48)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax). > "These sales may not be held on more than three days during a calendar year at any residence or on an online auction site." Nebraska Department of Revenue, [Chapter 1 - Sales and Use Tax (Regulations)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax), Reg-1-022.08A, Occasional Sales Sources: [Chapter 1 - Sales and Use Tax (Regulations)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax). ## Worked examples ### Many small sales trip the 200-transaction test An out-of-state seller ships 230 used paperbacks to Nebraska buyers in a year, all through marketplaces, for $2,300 in total. That is far under $100,000 but over 200 transactions, and Nebraska counts marketplace sales toward both tests, so the Department's FAQ says the seller files Form 10, reporting all Nebraska sales and deducting the marketplace sales collected for it. ### Counting yard-sale days You hold a two-day yard sale of your own used household goods in May and a one-day sale in September: three days, within the regulation's limit. A fourth sale day that calendar year at your residence or on an online auction site would fall outside the occasional-sale exemption. ### Tax on a $40 direct sale At Nebraska's 5.5% state rate, a permit holder collects $2.20 of state tax on a $40 taxable item sold at a flea market booth ($40 x 0.055), plus the local rate where the sale is sourced; in a city with a 1.5% local rate that is $0.60 more, $2.80 in all. ### What a misused resale certificate costs The Form 13 penalty is the larger of $100 or ten times the tax. Ten times the tax is more than $100 only when the tax on the purchase is over $10, so a misused certificate on a purchase carrying $4 of tax draws $100, and one carrying $25 of tax draws $250, on top of the tax itself. ## Edge cases and details - A seller at a fair, flea market or craft show is not treated as a retailer when the licensed promoter has arranged to remit the sales tax for that seller, and the regulation says that seller then doesn't need its own permit. - The occasional-sale exemption does not apply to property similar to what you or someone in your household sells in a trade or business, so a reseller's own stock sold at a yard sale doesn't qualify. - A remote seller that passes a threshold for the first time must get a permit and begin collecting on or before the first day of the second calendar month after the threshold is exceeded. - Operating as a retailer without a permit is a misdemeanor under the Department's regulation, with a fine of up to $500 for each day of operation. - The Department warns that sites charging a fee for resale certificates or tax ID numbers are probably scams; it does not charge for permits, resale certificates or its forms. ## What to do 1. Out of state and marketplace-only: total your Nebraska sales and count your Nebraska orders for the current and prior calendar year, marketplace sales included, and compare them with the $100,000 and 200-transaction tests. 2. Selling direct in Nebraska: apply for the free sales tax permit online or on Form 20 before you start, and display it at your place of business. 3. Buying inventory for resale: give each supplier a completed Form 13, Section A, with your permit number, and keep copies. 4. If you are unsure whether your marketplace-only selling from a Nebraska address needs a permit, ask the Department or a tax professional. ## Common questions ### How much does a Nebraska sales tax permit cost? Nothing. The Department says no fee will be charged for the permit; a fee of $25 or $50 applies only to reissuing a permit after a revocation. ### Can I sell my own things on an online auction site in Nebraska without a permit? The occasional-sale regulation covers an individual's household goods and personal effects carried out on an online auction site, but such sales may not be held on more than three days in a calendar year and may not include property similar to what you sell in a business. ### Does Nebraska accept the multistate resale certificate? Its regulation says it recognizes Form 13, the Multistate Tax Commission Uniform Sales and Use Tax Certificate, and certificates authorized by the Streamlined Sales and Use Tax Agreement. ### Do I need a permit for a flea market table in Nebraska? Retail selling at flea markets, fairs or temporary booths needs a permit unless the event's licensed promoter has arranged to remit the tax for you. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Nebraska: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/nebraska/) - [Montana: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/montana/) - [Nevada: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/nevada/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Nebraska's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Nebraska Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Nebraska Department of Revenue: [Nebraska Sales and Use Tax](https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax); read Oct 23, 2026. 5.5% state rate; local rate changes. - Nebraska Department of Revenue: [Remote Seller and Marketplace Facilitator FAQs](https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs); read Oct 23, 2026. Thresholds count MMP sales; Form 10 for remote sellers over a threshold; small seller exception. - Nebraska Department of Revenue: [Notice for Remote Sellers and Marketplace Facilitators](https://revenue.nebraska.gov/businesses/sales-and-use-tax/notice-remote-sellers-and-marketplace-facilitators); read Oct 23, 2026. LB 284; MMPs collect; remote sellers report all sales and deduct MMP sales. - Nebraska Department of Revenue: [Beware of Websites "Selling" Sales Tax Certificates](https://revenue.nebraska.gov/businesses/sales-and-use-tax/beware-websites-selling-sales-tax-certificates); read Oct 23, 2026. Permit required for taxable retail sales; no fee; Form 13 for resale purchases. - Nebraska Department of Revenue: [Register Your New Business Online](https://revenue.nebraska.gov/businesses/register-your-new-business-online); read Oct 23, 2026. Online registration for new businesses; Form 20 for adding sales tax to an existing ID. - Nebraska Department of Revenue: [Nebraska Resale or Exempt Sale Certificate for Sales Tax Exemption, Form 13 (6-134-1970 Rev. 7-2022)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_13.pdf); read Oct 23, 2026. Section A resale certificate, permit number, penalty. - Nebraska Department of Revenue: [Chapter 1 - Sales and Use Tax (Regulations)](https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax); read Oct 23, 2026. Reg-1-004 permits, Reg-1-005 flea market sellers, Reg-1-013 resale certificates, Reg-1-022 occasional sales, Reg-1-033 transient sellers. - Nebraska Legislature: [Nebraska Revised Statute 77-2705](https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705); read Oct 23, 2026. Unlawful to do business as a seller without a permit; no charge; first-time threshold timing; reissue fees; certificate misuse penalty. 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