Source: http://uniweb.legislature.ne.gov/laws/statutes.php?statute=s7727003001
Timestamp: 2013-06-20 12:43:53
Document Index: 143360418

Matched Legal Cases: ['§ 49', '§ 13', '§ 11', '§ 275', '§ 16', '§ 16']

General sourcing rules.(1) The determination of whether a sale or use of property or the provision of services is in this state, in a municipality that has adopted a tax under the Local Option Revenue Act, or in a county that has adopted a tax under section 13-319 shall be governed by the sourcing rules in sections 77-2703.01 to 77-2703.04.
(11) The sale, not including lease or rental, of a motor vehicle, semitrailer, or trailer as defined in the Motor Vehicle Registration Act shall be sourced to the place of registration of the motor vehicle, semitrailer, or trailer for operation upon the highways of this state.
Laws 2003, LB 282, § 49; Laws 2003, LB 759, § 13; Laws 2004, LB 1017, § 11; Laws 2005, LB 274, § 275; Laws 2007, LB367, § 16; Laws 2008, LB916, § 16.
Local Option Revenue Act, see section 77-27,148.Motor Vehicle Registration Act, see section 60-301.