Nebraska DMV Bill of Sale — and DOR Form 6 Explained

About These Forms

Covers: Nebraska DMV Bill of Sale — and DOR Form 6 Explained

Agency: Nebraska Department of Motor Vehicles

Purpose: Documents a private vehicle sale in Nebraska — parties, vehicle, price and date. The tax itself is reported on DOR Form 6 at the county treasurer's office.

When required: Buyers must transfer the title at the county treasurer within 30 days of purchase. The seller must give the buyer a bill of sale or a completed DOR Form 6; using the DMV's own bill of sale form is optional.

The DMV's courtesy Bill of Sale

The Nebraska DMV's Bill of Sale is a one-page form, revised 1/2014, with no form number. A note on it says a bill of sale must be completed at the time of sale, but you do not have to use this one; the DMV offers it as a courtesy.

• It records the date of sale and the price, with the seller confirming the payment was received and ownership is transferred.
• The vehicle's year, make, model and VIN.
• The full name, address and phone number of the seller and the buyer, and both signatures.
• The seller warrants they are the lawful owner and the vehicle is free of all liens, security agreements and other claims.
• It has two blocks where a notary public or designated county official can witness the signatures.

Bill of sale or DOR Form 6

The DMV lets the seller give the buyer either a bill of sale or a completed Form 6, the Nebraska Sales/Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales, from the Department of Revenue.

• Form 6 lists the buyer and seller, the vehicle, and any trade-in.
• Its tax lines run from the total price, minus any trade-in and any maker's rebate given to a dealer, to the state and local tax, plus a tire fee of $1 per new tire.
• Both the seller and the buyer sign it.
• It also lists exemptions, such as a gift or inheritance where the giver already paid the tax. If the person receiving it takes over a loan, the amount owed is taxed.
• Claiming an exemption you do not qualify for can bring a penalty of $100 or ten times the tax, whichever is larger.

Paying the tax and titling

• Bring two copies of Form 6 to the county treasurer (or other designated office) within 30 days of the purchase, and pay the state and local tax and the tire fee.
• The purchase date is the earlier of the date on the title or the date you took possession. After 30 days, penalty and interest are added.
• Keep your copy of Form 6 for at least six years.
• Apply for the title within the same 30 days, with the Application for Certificate of Title and the $10 title fee.

Signing the Nebraska title

• Everyone named on the title signs in the seller's section. Open liens must be released on the face of the title by the lender and a county official first.
• The seller fills in the odometer section. On most titles the seller, buyer and odometer sections are on the lower half of the front.
• The buyer's name, address and signature go on at the time of sale. A title signed by the seller with the buyer's part blank is an "open title", which is illegal and can be taken away.
• Spouses cannot sign for each other as agents. A signature in the wrong place or any change spoils the title, and the seller must get a duplicate first.

What to Include in a Nebraska Bill of Sale

A complete bill of sale usually includes:

• Seller name, address
• Buyer name, address
• Year, make, model
• VIN
• Odometer
• Sale price
• Date of sale
• Seller signature