Free Nebraska ATV Bill of Sale

Nebraska ATV Bill of Sale — What You Need to Know

Sales Tax Details

Nebraska sales/use tax of 5.5% (plus applicable local rate) applies to ATV purchases. Tax is paid to the county treasurer.

Inspection Requirements

No mechanical inspection is required. ATVs operated on Nebraska public trails (including the Sandhills and Platte River trail systems) must display a valid ATV Permit ($16/year for residents).

Nebraska ATV Sale — Step-by-Step Checklist

1. Draft a bill of sale with seller name, buyer name, addresses, date, sale price, ATV year/make/model, and VIN or frame serial number
2. Both seller and buyer sign and date the bill of sale; each keeps a copy
3. If the ATV had a current Game and Parks ATV Permit, ask the seller to sign it over or note that the buyer will obtain a new permit
4. Buyer registers with Nebraska Game and Parks Commission and obtains an ATV Permit ($16/year) if the ATV will be used on public land
5. Pay Nebraska sales/use tax of 5.5% (plus local rate) to the county treasurer
6. Record the serial number in a separate secure location — since there is no title, the bill of sale and serial number are your ownership proof

Common Pitfalls

• Assuming the bill of sale alone covers you on public trails — you also need a valid Game and Parks ATV Permit or you face a fine
• Not recording the full VIN or frame serial number on the bill of sale; without a title, an incomplete serial number makes ownership disputes very difficult to resolve
• Overlooking local sales tax — riders in the Omaha or Lincoln metro areas pay up to 7.25% combined, not just the state 5.5%
• Buying an ATV with an unclear title history from another state; if the ATV has an out-of-state title you may need to work with the DMV or Game and Parks to establish Nebraska ownership

Pro Tip

Because Nebraska does not title ATVs, the bill of sale is the closest thing you have to an ownership certificate — keep it indefinitely.

Nebraska ATV Bill of Sale — FAQs