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Owner-Operators: Are you a Lessor or a Common Contract Carrier

Owner-Operators: Are you a Lessor or a Common Contract Carrier 2026

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The document provides guidelines for owner-operators regarding their classification as lessors or common/contract carriers in Nebraska. It outlines the requirements for filing a sales and use tax return, the definitions and characteristics of lessors and common/contract carriers, and the tax implications for each category. Lessors must collect sales tax unless exempted, while common/contract carriers can make tax-exempt purchases but must obtain and renew an exemption certificate.

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Click ‘Get Form’ to open it in the editor.
Begin by identifying whether you are a lessor or a common/contract carrier based on your vehicle usage. Review the definitions provided in the document.
If you are a lessor, ensure that you have the lessee's details, including their name and USDOT number, ready for input. Fill out the relevant sections regarding sales tax obligations.
For common/contract carriers, enter your own information such as your name and operating authority number. Make sure to include details about obtaining loads and any necessary exemption certificates.
Review all entered information for accuracy before submitting. Ensure that any required forms, like the Nebraska Resale and Exempt Sale Certificate, are properly completed and attached.

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What is the difference between a carrier and an owner-operator?

In trucking, an owner-operator is a self-employed commercial truck driver or a small business that operates trucks for transporting goods over highways for its customers. Most owner-operators become drivers for trucking companies first to gain experience and determine whether the career is for them.

Who is considered the carrier?

A carrier is a trucking company or fleet that owns and operates a fleet of trucks. Carriers hire truck drivers as independent contractors or employees to haul the loads on their behalf.

What is the difference between a common carrier and a contract carrier trucking company?

Common carrier means a person holding itself out to the general public to provide transportation for compensation. Contract carrier means a person providing transportation for compensation under continuing agreements with one person or a limited number of persons.

What is an owner-operator lease agreement with a carrier?

An owner-operator lease agreement is a legal contract between a carrier and an independent truck driver. Carriers may want to hire drivers on a contract basis without permanent employment. Both parties sign an owner-operator agreement detailing responsibilities and obligations.

What is the difference between a contract driver and an owner-operator?

One of the most docHub differences between independent contractors and owner-operators relates to ownership of equipment. Someone who is purely an independent contractor doesnt have ownership, as they lease their truck from a carrier.

Is an owner-operator considered a carrier?

Technically, all owner-operators are also carriers under this definition, but not all carriers are owner-operators. A carrier is only an owner-operator if it is an individual who is operating as an independent contractor. A larger fleet or company would simply be considered a carrier.

Owner-Operators: Are you a Lessor or a Common Contract Carrier 2026

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What is the difference between a carrier and an owner-operator?

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What is the difference between a common carrier and a contract carrier trucking company?

What is an owner-operator lease agreement with a carrier?

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Owner-Operators: Are you a Lessor or a Common Contract Carrier 2026

Here's how it works

How to use or fill out Owner-Operators: Are you a Lessor or a Common Contract Carrier

See more Owner-Operators: Are you a Lessor or a Common Contract Carrier versions

Complete this form in 5 minutes or less

Got questions?

What is the difference between a carrier and an owner-operator?

Who is considered the carrier?

What is the difference between a common carrier and a contract carrier trucking company?

What is an owner-operator lease agreement with a carrier?

What is the difference between a contract driver and an owner-operator?

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