Nebraska – Electronic Filing and Payment Mandate

SALT Report 1503 – Due to recent changes in tax law, the Nebraska Tax Commissioner is now requiring certain business to electronically file their returns and to make EFT payments for any balances due. The mandate will be implemented in phases beginning with the June 2012 reporting period.
Currently, taxpayers who made payments of $11,000 or more in a prior calendar year will be required to make their sales and use tax payments by EFT.  Each subsequent month will phase in additional taxpayers who will be required to file and pay online.  Paper returns will no longer be sent to those taxpayers.
A penalty of $100 will be assessed for non-compliance for each payment not made electronically.
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