The Nebraska Department of Revenue has issued a news release to remind taxpayer that if an internet retailer or catalog company does not collect the state and applicable local taxes, they are still responsible for paying the tax as consumer’s use tax. For items such as clothing, books, and wine that are delivered into Nebraska, consumer use tax is due on the sale price, including the delivery and handling charges. The consumer use tax should be reported on the Nebraska Individual Consumer’s Use Tax Return Form 3. The return for purchases made during 2009 is due January 25, 2010. (News Release, Nebraska Department of Revenue, December 2, 2009)