Nebraska Schedule I — Local Sales and Use Tax (Form 10)

Nebraska Schedule I — Local Sales and Use Tax is the Nebraska Department of Revenue schedule that you attach to Form 10 to list local sales and use tax by city and county code and carry the totals to the return.

The schedule is four pages. Pages 1 to 3 list Nebraska cities with a printed city code and rate, each with a Column A for use tax and a Column B for sales tax. Page 3 also has a line for Dakota County, whose tax is collected only in areas outside any city in Dakota County that imposes a city sales and use tax. Lines 1 to 9 total the columns page by page. Line 8 (use tax) goes to line 5 of Form 10 and line 9 (sales tax) goes to line 6 of Form 10.

Page 4 holds three sections for particular filers:

• Section A: Multivendor Marketplace Platform (MMP) users only.
• Section B: motor vehicle, ATV, UTV and motorboat leases or rentals, and aircraft sales or leases.
• Section C: Good Life District (GLD) state tax, for retailers physically located in a GLD.

The Department also publishes Schedule II, the Nebraska and Local Sales and Use Tax Combined Return for Sales Transactions by Location, as a separate document. This page covers only Schedule I. The Department lists a separate Schedule I for each range of tax periods, so use the one that matches your return.

Retailers who file Form 10, the Nebraska and Local Sales and Use Tax Return, attach Schedule I to it. The form says to complete the schedule and then Section A, B or C if one applies to you.

Section groups:

• Section A: retailers, including remote retailers, whose Nebraska sales were made through Multivendor Marketplace Platforms (MMPs) 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. They account for sales that physically occur and are completed within the GLD.

Exclusions printed on the form: the Dakota County line applies only to areas outside any city in Dakota County that imposes a city sales and use tax. In Section C, aircraft, all-terrain vehicles, barges, motor vehicles, motorboats, railroad rolling stock, semitrailers and trailers are left off every GLD code line, and nothing already reported on any form in the Form 6 series belongs in Section C.

Schedule I is filed with Form 10, so it is due whenever the Form 10 for the same tax period is filed; the schedule prints no separate due date. Enter the Tax Period at the top of each page so it matches the return. The Nebraska Department of Revenue lists a separate Schedule I for each range of tax periods (for example, 7/2026 and after, 4/2026 through 6/2026, 1/2026 through 3/2026), so choose the version for your period.

If you must complete Section C because you are a retailer inside a Good Life District, do it before you complete Form 10, as the form instructs. Its totals feed lines 3 and 4 of Form 10.

Check the instructions for Form 10 for the return's due dates.

Schedule I has no separate channel: you attach it to Form 10 and submit the package the way you submit that return. The schedule prints no mailing address, portal or fee of its own.

• Attach to Form 10. Include all four pages with the name on Form 10, Nebraska ID Number and Tax Period filled in on each page.
• Carry the totals over. Line 8 goes on line 5 of Form 10 and line 9 on line 6. If you completed Section C, its Column A total goes on line 4 of Form 10 and its Column B total on line 3.
• Find current forms and instructions. The Nebraska Department of Revenue lists Form 10, its instructions and each Schedule I version by tax period on its Sales and Use Tax Forms page.

FillingPDF lets you fill out and download the PDF; submission follows the Department's channels for Form 10.