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Get NE Owner-Operators: Are you a Lessor or a Common/Contract Carrier? 2014

Nebraska and Local Sales and Use Tax Return, Form 10, no later than January 20, 2015. The return must be filed regardless of whether or not there is any tax due. In addition, the following information may be helpful in determining if you are a lessor or common/contract carrier. Lessor You are considered a lessor when control and use of the vehicle is determined by the lessee AND the vehicle is leased 100% of the time (no other use). In this situation, the following are common:.

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