Nebraska Schedule I — Local Sales and Use Tax is the schedule the Nebraska Department of Revenue provides for Form 10, the Nebraska and Local Sales and Use Tax Return. It is one of the state's sales and use tax forms and lists local use tax and sales tax by city or county code, with three optional sections for marketplace sales, certain leases and Good Life District retailers. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Department of Revenue.
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What is Schedule I (Form 10)?
Nebraska Schedule I — Local Sales and Use Tax is the Nebraska Department of Revenue schedule attached to Form 10, on which local use tax and sales tax are listed by city or county code and totaled for the return.
The first three pages list Nebraska cities with their city code and rate, plus Dakota County with its county code. Each entry has Column A for use tax and Column B for sales tax. The totals from pages 1 and 2 are carried to lines 6 and 7 on page 3, and page 3 adds its own entries on line 5. Line 8 gives the total use tax to report, which goes on line 5 of Form 10. Line 9 gives the total sales tax to report, which goes on line 6 of Form 10.
Page 4 holds three sections used only when they apply:
- Section A, Multivendor Marketplace Platform (MMP) Users Only, for Nebraska sales made by marketplace platforms that collect sales tax on your behalf (Code 700-700).
- Section B, MVL, ATV, UTV, Motorboat Leases or Rentals, and Aircraft Sales or Leases.
- Section C, Good Life District (GLD) State Tax, for retailers physically located within a GLD.
The Department of Revenue publishes a separate edition of Schedule I for each range of tax periods and lists them on its sales and use tax forms page. This page covers the edition marked Rev. 2-2026, which supersedes Rev. 1-2026. The agency also lists a different document, 10 Schedule II, the combined return for sales transactions by location; it is not this schedule.
Who needs to file Schedule I (Form 10)?
Retailers who file Form 10, the Nebraska and Local Sales and Use Tax Return, complete Schedule I and attach it to that return. The form states that you complete Schedule I and Section A, B or C if applicable.
The three sections have their own conditions:
- Section A: retailers, including remote retailers, whose Nebraska sales were made through multivendor marketplace platforms that collect sales tax on their behalf.
- Section B: retailers who lease motor vehicles to others for periods of more than 31 days, lease or rent ATVs or UTVs, lease or rent motorboats or motorized personal watercraft, or sell or lease aircraft.
- Section C: only retailers physically located within a Good Life District. These retailers account specifically for sales physically occurring and completed within the GLD.
Dakota County tax appears on the schedule with a note: it is collected only in areas outside any city in Dakota County that imposes a city sales and use tax.
Items reported on any form in the Form 6 series are not included in Section C.
When to file Schedule I (Form 10)
Schedule I is completed for each tax period for which you file Form 10, because the form says to attach it to Form 10. It has no separate due date printed on it, so it travels with the return.
Every page asks for the name on Form 10, your Nebraska ID Number and the tax period, so choose the edition that matches that period; the Department of Revenue lists a separate Schedule I for each range of tax periods. If you are a retailer located in a Good Life District, complete Section C before you complete Form 10, since its totals are entered on lines 3 and 4 of the return. For the filing deadline of the return itself, see the Form 10 instructions.
How to fill out Schedule I (Form 10)
Enter Form 10 identifying details
At the top of each page, enter the name on Form 10, your Nebraska ID Number and the tax period.
Complete Section C first, if it applies
Retailers physically located within a Good Life District complete Section C on page 4 before Form 10. Enter the totals of Column A on line 4 of Form 10 and Column B on line 3.
Enter local tax on page 1
Find each city where you owe local tax by name or city code, and enter use tax in Column A and sales tax in Column B. Total Column A on line 1 and Column B on line 2.
Enter local tax on page 2
Repeat the entries for the cities listed on page 2. Total use tax on line 3 and sales tax on line 4.
Enter page 3 cities and Dakota County
Enter the tax for the cities listed on page 3 and, if it applies, for Dakota County, which is collected only outside cities that impose their own tax. Total Column A and Column B together on line 5.
Carry the page totals forward
Line 6 takes the totals from lines 1 and 2 on page 1, and line 7 takes the totals from lines 3 and 4 on page 2. Line 8 totals use tax and line 9 totals sales tax across lines 5, 6 and 7.
Transfer lines 8 and 9 to Form 10
Enter line 8 on line 5 of Form 10 and line 9 on line 6 of Form 10.
Complete Section A if you use a marketplace
Enter the total dollar amount of your Nebraska sales made by marketplace platforms collecting sales tax on your behalf (Code 700-700). Subtract it from gross sales on line 1 of Form 10.
Complete Section B for leases and aircraft
Enter state sales tax included on Form 10, line 3, for motor vehicle leases over 31 days (line 1), ATV and UTV leases or rentals (line 2) and motorboat leases or rentals (line 3). Lines 4a and 4b take aircraft sales tax from line 3 and use tax from line 4.
Review, download and attach
Check every total and each section you completed. Download or print the completed PDF from FillingPDF and attach it to Form 10.
How to submit Schedule I (Form 10)
Schedule I has no filing channel of its own: you attach it to Form 10 and submit the two together through the channel you use for the return. The schedule prints no mailing address, portal or appointment rule.
- With Form 10: attach the completed schedule, including all four pages, to the return. The totals on lines 8 and 9 must also be entered on lines 5 and 6 of Form 10.
- Instructions and forms: the Nebraska Department of Revenue lists Form 10, its instructions, worksheets and the Schedule I editions at https://revenue.nebraska.gov/about/forms/sales-and-use-tax-forms.
Check the Form 10 instructions for how to file the return and for the net taxable sales worksheets that Section A refers to. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 10 without attaching Nebraska Schedule I — Local Sales and Use Tax; the form says to attach it to Form 10.
- Not carrying the line 8 total to line 5 of Form 10 and the line 9 total to line 6 of Form 10.
- Leaving the name on Form 10, Nebraska ID Number or tax period blank on any page of the schedule.
- Entering Dakota County tax for sales in an area inside a city that imposes its own city sales and use tax; the county tax applies only outside such cities.
- Putting sales of aircraft, ATVs, barges, motor vehicles, motorboats, railroad rolling stock, semitrailers or trailers on a GLD code line in Section C; they go only on the line for outside a GLD or not within a city's limits.
- Including items already reported on a form in the Form 6 series in Section C.
- Completing Section C after Form 10 when the form says to complete it before.
- Skipping Section A when marketplace platforms collected sales tax on your behalf, so those sales are not subtracted from line 1 of Form 10.
Frequently asked questions
What is Nebraska Schedule I used for?
It is the schedule attached to Form 10, the Nebraska and Local Sales and Use Tax Return, where local use tax and sales tax are listed by city or county code. Its line 8 and line 9 totals go on lines 5 and 6 of Form 10.
Do I have to attach Schedule I to Form 10?
Yes, the schedule says to attach it to Form 10. It tells you to complete Schedule I, plus Section A, B or C if applicable. It has no separate address or due date, so it goes wherever the return goes.
Who completes Section C, Good Life District?
Only retailers physically located within a Good Life District. They account for sales physically occurring and completed within the GLD, and complete Section C before Form 10. Column A goes on line 4 of Form 10 and Column B on line 3.
What goes in Section A of Nebraska Schedule I?
Retailers, including remote retailers, enter the total dollar amount of Nebraska sales made by multivendor marketplace platforms collecting sales tax on their behalf (Code 700-700). That amount is subtracted from gross sales on line 1 of Form 10.
How does Dakota County work on Schedule I?
Dakota County has its own code and a Column A and Column B entry on page 3, marked with an asterisk. The schedule says the tax is collected only in areas outside any city in Dakota County that imposes a city sales and use tax.
Which edition of Schedule I should I use?
Use the one that matches your tax period. The Nebraska Department of Revenue lists separate editions of Schedule I for different ranges of tax periods on its sales and use tax forms page. This page covers Rev. 2-2026.
Can I fill out Nebraska Schedule I online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Nebraska Department of Revenue and does not file the form; you submit it with Form 10 through the channels the Department provides.
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