Nebraska – State Employee Charge Card Purchases

SALT Report 1984 – The Nebraska Department of Revenue updated their information guide regarding exempt charge card purchases made by the state government or its employees. Generally, when the State of Nebraska is the direct purchaser of any taxable property or service, the sale is tax exempt.

However, purchases made by state government employees using a charge card issued by the State of Nebraska Purchasing Card Program are exempt only when a Nebraska Resale or Exempt Sale Certificate, Form 13 is provided.

Every eligible State of Nebraska Purchasing Card has all of the following characteristics:

  • VISA card issued by U.S. Bank,
  • The first four digits of the account number are 4485,
  • The background is grey with the outline of Nebraska in red in the upper right-hand corner, and
  • The name of the state agency and assigned cardholder are printed on the card

Purchases by State of Nebraska government employees made with any other charge card are taxable, even if the employee is reimbursed for their expenses while conducting business for, or on behalf of, the State of Nebraska.

Vendors are required to verify all of the information listed above to ensure that the proper charge card was used for an exempt purchase.  The Department recommends that vendors photocopy the charge card, and attach it to the Form 13 obtained from the state agency making the purchase.

For Further Information:

Nebraska Department of Revenue – Information Guide 6-502-2010