field notes NEBRASKA
HANDLING
HEADER TRAILER & SEED TENDER SALES
MARK OTHMER, Nebraska Field Director [
mothmer@neb.rr.com]
One topic that always seems to generate questions from dealers and their customers is, “How does the state of Nebraska view header trailers and seed tenders when considering sales tax, titling, registering and licensing?” Recently, I’ve had several discussions with officials at the Nebraska Department of Motor Vehi- cles, Nebraska Department of Revenue and the Nebraska State Patrol. While I’m not sure if I fully under- stand all of the laws, I will attempt to guide you on how best to handle issues with customers when selling header trailers and seed tenders. While this will by no means be a perfect explanation, it will hopefully get you pointed in the right direction.
As I’ve mentioned in previous articles, the best way to handle the sale of header trailers and seed tenders is to become a licensed trailer dealer. As a licensed trailer dealer, you will be able to issue a Form 6 to the customer at the time of the sale, keep a copy for your records, and advise him/her to proceed to the local county courthouse where he/she will be required to register and license the product. The county will also collect any sales tax due at that time. This process relieves you, the dealer, from the responsibility of col- lecting sales tax and leaves the discussion of taxability between the customer and county officials.
If a trailer is pulled by a licensed vehicle (most notably a pickup), the trailer is required to be registered and licensed. According to Nebraska statutes, it appears that registering it as a “farm trailer” is the best option for your customer. A farm trailer is defined in section 60-114 of state statutes as “a trailer or semi-trailer belonging to a farmer or rancher and used wholly and exclusively to carry supplies to or from the owner’s farm or ranch, used by a farmer or rancher to carry his or her own agricultural products to stor- age or market, or used by a farmer or rancher for hauling of supplies or agricultural products in exchange of services.”
Furthermore, as explained in Chapter 3-Trailers-3-3 of the Registration manual,
Proof of ownership of a trailer may be supported by a bill of sale for a trailer which has not been registered, as stated in Chapter 1-Titles-1-17 of the Nebraska Title manual. Both the Title manual and the Registra- tion manual mentioned in this paragraph are available online at
dmv.nebraska.gov. If you or your customer
6 | The Retailer Magazine | Sept/Oct “ “farm trailers are not required to be titled, but
may be titled at the OPTION of the owner.” MARK OTHMER
IN NEBRASKA
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