Section 316-35-215 - BINGO AND OTHER TAXES215.01 Each Class I and Class II bingo licensee shall remit to the Department a state bingo tax in the amount of three percent of its bingo gross receipts. 215.01A For purposes of calculating the bingo tax due, gross receipts shall include revenues received from admission fees when such admissions are directly related to the playing of bingo, the sale or use of bingo cards, the use of bingo card monitoring devices, and the fair market value of any in - kind payments, as defined in Regulation 35 - 200.13.215.01B Concession revenue received by the licensed organization from the sale of food and beverages at the bingo occasion and revenue generated from the sale of bingo supplies shall not be included in gross receipts for the purposes of calculating the bingo tax.215.02 The state bingo tax shall be remitted by the licensed organization on a quarterly basis, no later than thirty (30) days after the close of the preceding calendar quarter. The tax shall be reported on a Nebraska Bingo Tax Return, Form 51B, and accompanying schedules supplied by the Department. Additional reporting requirements for the tax return are contained in Regulation 35 - 217.05. 215.02A A quarterly tax return must be filed with the Department even if the licensed organization conducted bingo for only a portion of the reporting period. For example, if the licensed organization did not begin conducting bingo until the second month of the reporting period, or ceased its bingo activities before the end of the reporting period, a quarterly tax return would still be due. A tax return shall also be filed even if the licensed organization had no bingo activity to report during the quarterly reporting period.215.03 Returns properly signed and accompanied by remittance will be considered timely filed if mailed, postage prepaid, or personally delivered to the Department on or before the thirtieth (30th) day of the month following the close of the quarter. 215.03A When the thirtieth (30th) day of the month falls on a Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office, the return shall be considered timely filed if mailed postage prepaid or personally delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or a day considered a holiday by the Tax Commissioner's office.215.03B A United States Postal Service postmark will be conclusive evidence of the date of mailing for the purpose of timely filing a return.215.03C Failure to file the return or remit the tax due by th e due date will subject the licensed organization to assessment of a penalty of $ 25.00 or ten percent of the tax due, whichever is greater. In addition, interest will be imposed at the rate specified in section 45 - 104.02 of the Nebraska Revised Statutes, as amended, from the due date to the date paid.215.04 All licensed organizations are required to pay the Nebraska Sales and Use Tax on the cost of bingo equipment and supplies purchased, unless exempt from Nebraska Sales and Use Tax as set forth in the Nebraska Sales and Use Tax Regulations.215.05 All licensed organizations are required to collect and remit sales tax on bingo supplies sold to bingo players, and on any fee charged for the use of a bingo card monitoring device. Licensed organizations are not required to collect or remit sales tax from bingo players for the sale or use of bingo cards. 215.05A A licensed organization may purchase bingo supplies and not pay sales tax at the time of purchase on items it intends to resell, by purchasing the items for resale. A licensed organization must present a properly completed Resale Certificate, Section A, of the Nebraska Resale and Exempt Sale Certificate, Form 13, to the distributor or other retail outlet from which it purchases the bingo supplies. The licensed organization is then required to collect and remit sales tax on the full selling price of the bingo supplies when sold to bingo players.215.05B If a licensed organization pays sales tax on the bingo supplies at the time of purchase, the organization should then collect sales tax on the full selling price of the supplies when sold to bingo players, but only remit sales tax on the difference between its cost and the price charged the players.316 Neb. Admin. Code, 35, § 215
Sections 77 - 2706, 77 - 2708, and 77 - 27,125, R.R.S. 19 96. Sections 9 - 202, 9 - 226, 9 - 239, and 9 - 240, R.R.S. 1997. Sections 77 - 2702.16, 77 - 2703, 77 - 2704.12, and 77 - 2704.15, R.S.Supp., 2002. November 12, 2002.