To: Anyone starting an internet/ebay business in Nebraska
From: Steve Williams, Dept. of Economic Development

Following are the licenses/registrations required for such an internet/ebay business in Nebraska.

1. Nebraska Tax Registration

You will be required to collect Nebraska sales tax on any sales made in Nebraska.
Apply for a Nebraska sales tax permit to the Nebraska Department of Revenue.

a. Nebraska Tax Application - Form 20:
-- http://www.revenue.ne.gov/tax/current/fill-in/f_20.pdf

b. Nebraska sales tax information guide:
-- http://www.revenue.ne.gov/info/6-352.pdf

c. Nebraska city sales tax rate list and corresponding sales tax rate cards:
-- http://www.revenue.ne.gov/question/newsales.htm
NOTE: You only collect sales tax on sales made in Nebraska,
where the merchandise is delivered to a Nebraska address.
The above page and rate cards can be used to calculate the
correct tax to charge based up on the location of Nebraska
customers making a purchase.

d. Answers to frequently asked Nebraska sales tax questions:
-- http://www.revenue.ne.gov/question/business.htm#sales

e. Questions about Nebraska tax forms and topics should be directed to the Taxpayer Assistance Office - 800-742-7474.

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2. Registration with Nebraska Secretary of State:

a. Whether you will be a sole proprietorship or partnership, register your
business trade name with the Sec. of State. Nebraska
trade name laws, registration procedures, application form
and a link to where you can check to see if names are
currently claimed by another business in Nebraska, are all
online at:
- http://www.neded.org/files/assist/tradname.html

It is recommended that you contact the Secretary of State by
e-mail, asking for confirmation that the name you wish to
use is available. If they confirm it is, print their
reply and include it with your application and filing fee.

E-mail them at: corporate_inquiries@sos.ne.gov

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3. Federal/IRS business income tax information:

If you will be a sole proprietorship, IRS business tax information
for the self-employed is presented in their publication #334 entitled "Tax Guide for
Small Business" which you can order by calling 800-829-3676 and/or get online at:
-- http://www.irs.gov/pub/irs-pdf/p334.pdf

If you will be a sole proprietorship with no employees, your social security
number serves as your federal tax ID number. However, sometimes a bank or your
suppliers may require this if you wish to open a commercial account. For these
reasons, or if you would hire someone, you can apply for a Federal business tax ID online at:
-- http://www.irs.gov/businesses/small/article/0,,id=102767,00.html

Additional IRS business income tax information for sole proprietorships is provided at:

-- http://www.irs.gov/businesses/small/article/0,,id=98202,00.html

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4. Federal Trade Commission (FTC) rules and regulations for internet businesses, marketing and advertising:
-- http://www.ftc.gov/bcp/menu-internet.htm#bized

Review the information provided there, but there are no required forms to file or registrations to make.

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We maintain a Business Toolkit web site stocked with the above and
much more information for people starting/operating businesses in Nebraska at
-- http://www.neded.org/content/view/75/133/

E-commerce resources:
-- http://www.neded.org/files/assist/webresources.html

If you would like your web site listed/linked on our page linking to Nebraska business web sites:
-- http://www.neded.org/files/assist/products.html
please send me your web site address and I'll add a link to it.

If I can be further assistance in your research contact me at:
Steve Williams - 800-426-6505 / 402-471-3782 (Lincoln)