Forms are available on our Web site for remitting consumer's use tax. The point of delivery determines the location of the sale and the rate of sales tax. Deliveries into Nebraska cities that impose a local option sales tax must be taxed at the state rate plus the applicable local rate. Deliveries into another state are not subject to Nebraska tax. Except for telephone service, utility services are taxed where the meter is located.
Telephone service is taxed where the service is provided to the customer.