reglab/housing_qa huggingface dataset:
NE Code § 77-2704.33 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.33 - Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.

77-2704.33.  Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.(1) When a written contract exists for a fixed price for a construction, reconstruction, alteration, or improvement project and the sales tax rate is increased during the term of that fixed-price contract, the contractor may apply for a refund of the increased sales tax amount if such refund amount exceeds ten dollars. The contractor shall be refunded such increased amount if the contractor certifies that the contract was entered into prior to the increase in the tax and that the increased tax for which the refund is requested was paid on the building materials annexed to real estate in the project. The contractor shall agree to submit a copy of the contract or other evidence necessary to prove the validity of the application to the satisfaction of the Tax Commissioner. In the event that the sales tax rate is decreased during the term of that fixed-price contract, the contractor shall pay to the Department of Revenue the decreased sales tax amount if the amount of such payment exceeds ten dollars. Failure by a contractor to pay the decreased sales tax amount as provided in this subsection shall be a Class I misdemeanor if the amount is three hundred dollars or more and a Class IIIA misdemeanor in all other cases.(2) In the event that construction services are removed from the sales and use tax base during the term of a fixed-price contract, the taxpayer shall pay to the Department of Revenue the decreased sales tax amount if the amount of such payment exceeds ten dollars. Failure by a taxpayer to pay the decreased sales tax amount as provided in this subsection shall be a Class I misdemeanor if the amount is three hundred dollars or more and a Class IIIA misdemeanor in all other cases.Source   Laws 1992, LB 871, § 57;   Laws 1993, LB 345, § 52;  Laws 2003, LB 759, § 18;  Laws 2004, LB 1017, § 16;  Laws 2007, LB367, § 17.
NE Code § 77-2704.34 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.34 - Tax included in sale price; authorized.

77-2704.34.  Tax included in sale price; authorized.For purposes of the sales or use tax, if a retailer establishes to the satisfaction of the Tax Commissioner, and has been given prior approval by the Tax Commissioner, that the sales or use tax has been added to the total amount of the sale price and has not been absorbed by him or her, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.Source  Laws 1992, LB 871, § 58.
NE Code § 77-2704.35 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.35 - Agents treated as vendors; joint responsibility.

77-2704.35.  Agents treated as vendors; joint responsibility.When the Tax Commissioner determines that it is necessary for the efficient administration of the Nebraska Revenue Act of 1967 to regard any salespersons, representatives, peddlers, canvassers, or auctioneers and persons conducting auction sales as the agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, auctioneers, or employers, the Tax Commissioner may, at his or her discretion, treat such agent as the vendor jointly responsible with his or her principal, distributor, supervisor, or employer for the purposes of the Nebraska Revenue Act of 1967.Source   Laws 1992, LB 871, § 59;   Laws 1993, LB 345, § 53.
NE Code § 77-2704.36 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.36 - Agricultural machinery and equipment; exemption.

77-2704.36.  Agricultural machinery and equipment; exemption.(1) Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture.(2) For purposes of this section:(a) Agricultural machinery and equipment means tangible personal property that is used directly in (i) cultivating or harvesting a crop, (ii) raising or caring for animal life, (iii) protecting the health and welfare of animal life, including fans, curtains, and climate control equipment within livestock buildings, or (iv) collecting or processing an agricultural product on a farm or ranch, regardless of the degree of attachment to any real property; and(b) Agricultural machinery and equipment includes, but is not limited to, header trailers, head haulers, header transports, and seed tender trailers and excludes any current tractor model as defined in section 2-2701.01 not permitted for sale in Nebraska pursuant to sections 2-2701 to 2-2711.Source   Laws 1992, Fourth Spec. Sess., LB 1, § 24;  Laws 2004, LB 1017, § 17;  Laws 2012, LB907, § 6;  Laws 2021, LB595, § 6.   Operative Date: October 1, 2021
NE Code § 77-2704.38 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.38 - State lottery tickets; exemption.

77-2704.38.  State lottery tickets; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of lottery tickets purchased pursuant to the State Lottery Act.Source  Laws 1993, LB 138, § 70. Cross References  State Lottery Act, see section 9-801.
NE Code § 77-2704.39 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.39 - Copyrighted material; used for rebroadcasting; exemption.

77-2704.39.  Copyrighted material; used for rebroadcasting; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under a certificate from the Federal Communications Commission and possesses such personal property for rebroadcasting to the general public, regardless of whether the property is in the form of satellite transmissions, films, records, tapes, discs, or other media.Source  Laws 1994, LB 901, § 3.
NE Code § 77-2704.40 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.40 - Molds, dies, and patterns; exemption.

77-2704.40.  Molds, dies, and patterns; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of molds, dies, and patterns which have been specifically designed and fabricated to the special order of the customer. This exemption shall not include machinery, equipment, or tools to which molds, dies, and patterns have been connected or attached in order to be used for their intended purpose. For purposes of this section, molds, dies, and patterns shall mean tools that are built specifically for manufacturing a single product, which product is either injection molded from plastic or stamped from metals.Source  Laws 1995, LB 430, § 1.
NE Code § 77-2704.41 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.41 - Feed, water, veterinary medicines, and agricultural chemicals; exemption.

77-2704.41.  Feed, water, veterinary medicines, and agricultural chemicals; exemption.(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of feed, water, veterinary medicines, and agricultural chemicals for consumption by, to be used on, or which are otherwise used in caring for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or of a kind the pelts of which ordinarily are used for human apparel.(2) For purposes of this section:(a) Agricultural chemicals shall include insecticides, fungicides, growth-regulating chemicals, and hormones;(b) Feed shall include all grains, minerals, salts, proteins, fats, fibers, vitamins, and grit commonly used as feed or feed supplements; and(c) Veterinary medicines shall include medicines for the prevention or treatment of disease or injury.Source  Laws 1996, LB 106, § 1.
NE Code § 77-2704.42 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.42 - Copies of public records; exemption; exception.

77-2704.42.  Copies of public records; exemption; exception.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of copies of public records as defined in section 84-712.01, except those documents developed, produced, or acquired and made available for commercial sale to the general public if the price or reproduction cost of the document is not fixed by state law, rule, or regulation.Source Laws 2002, LB 57, § 3.
NE Code § 77-2704.43 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.43 - Industrial machinery and equipment; reciprocal exemption.

77-2704.43.  Industrial machinery and equipment; reciprocal exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases of industrial machinery and equipment, including parts for repairs, by another state or a political subdivision of another state if the other state provides a similar reciprocal exemption for this state and political subdivisions of this state.Source Laws 2003, LB 168, § 2.
NE Code § 77-2704.44 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.44 - Use tax; when imposed.

77-2704.44.  Use tax; when imposed.(1) Except for a transaction that is subject to sales tax under the Nebraska Revenue Act of 1967, use tax shall not be imposed on the keeping, retaining, or exercising of any right or power over property for the purpose of subsequently transporting it outside the state or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other property to be transported outside the state and thereafter used solely outside the state.(2)(a) Except as provided in subdivisions (b) through (e) of this subsection, when a person purchases property in another state, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country with the intent of using such property in such other state, commonwealth, territory, possession, or country and such property is actually used in the other state, commonwealth, territory, possession, or country for its intended purpose, the property shall not be subject to tax in this state.(b) Subdivision (a) of this subsection only applies to a motor vehicle, semitrailer, or trailer as defined in the Motor Vehicle Registration Act when it is licensed for operation on the highways of the other state, commonwealth, territory, possession, or country prior to being brought into this state. Licensed for operation on the highways does not include any temporary registration, licensing, or in transit procedure that allows nonresidents to operate the motor vehicle, semitrailer, or trailer on the highways of the other state, commonwealth, territory, possession, or country for a limited time with the intent to remove the motor vehicle, trailer, or semitrailer from the other state, commonwealth, territory, possession, or country.(c) Subdivision (a) of this subsection does not apply to an aircraft which is brought into this state within one year after purchase and (i) is regularly based within this state or (ii) more than one-half of the aircraft's operating hours are within this state. For purposes of this subdivision, operation of the aircraft for the purpose of maintenance, repair, or fabrication with subsequent removal from this state upon completion of such maintenance, repair, or fabrication shall not be considered operating hours.(d) Subdivision (a) of this subsection shall only apply to a motorboat as defined in section 37-1204 when it is registered for operation in the other state, commonwealth, territory, possession, or country prior to being brought into this state.(e) Subdivision (a) of this subsection does not apply to any property that is manufactured, processed, or fabricated in another state and that is not used for its intended purpose in the other state after its manufacture, processing, or fabrication.Source  Laws 2003, LB 282, § 59;  Laws 2005, LB 274, § 276.  Cross References  Motor Vehicle Registration Act, see section 60-301.
NE Code § 77-2704.45 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.45 - Ingredient or component parts; exemption.

77-2704.45.  Ingredient or component parts; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:(1) Property which will enter into and become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail; or(2) A service listed in subsection (4) of section 77-2701.16 which will become an ingredient or component part of a service listed in subsection (4) of section 77-2701.16 for ultimate sale at retail.Source  Laws 2003, LB 282, § 60;  Laws 2003, LB 759, § 19;  Laws 2008, LB916, § 19.
NE Code § 77-2704.46 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.46 - Food for human consumption; agricultural components; oxygen for aquaculture; exemption.

77-2704.46.  Food for human consumption; agricultural components; oxygen for aquaculture; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:(1) Any form of animal life of a kind the products of which ordinarily constitute food for human consumption. Animal life includes live poultry, other species of game birds subject to permit and regulation by the Game and Parks Commission, and livestock on the hoof when sales are made by the grower, producer, feeder, or any person engaged in the business of bartering, buying, or selling live poultry, other species of game birds subject to permit and regulation by the Game and Parks Commission, or livestock on the hoof;(2) Seeds and annual plants, the products of which ordinarily constitute food for human consumption and which seeds and annual plants are sold to commercial producers of such products, and seed legumes, seed grasses, and seed grains when sold to be used exclusively for agricultural purposes;(3) Agricultural chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents for use in commercial agriculture and applied to land or crops and sold in any tax period that has not been closed by the applicable statute of limitations. Agricultural chemicals does not mean chemicals, adjuvants, surfactants, bonding agents, clays, oils, and any other additives or compatibility agents applied to harvested grains stored in commercial elevators; or(4) Oxygen for use in aquaculture as defined in section 2-3804.01.Source  Laws 2003, LB 282, § 61;  Laws 2008, LB916, § 20.
NE Code § 77-2704.47 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.47 - Containers; exemption.

77-2704.47.  Containers; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:(1) Nonreturnable containers when sold without contents to persons who place contents in the container and sell the contents together with the container;(2) Containers when sold with contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by the Nebraska Revenue Act of 1967; and(3) Returnable containers when sold with contents in connection with a retail sale of the contents or when resold for refilling.For purposes of this section, returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers.Source Laws 2003, LB 282, § 62.
NE Code § 77-2704.48 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.48 - Occasional sale; exemption.

77-2704.48.  Occasional sale; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property or services the transfer of which to the consumer constitutes an occasional sale or the transfer of which to the consumer is made by way of an occasional sale.Source Laws 2003, LB 282, § 63.
NE Code § 77-2704.49 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.49 - Reciprocal exemption.

77-2704.49.  Reciprocal exemption.Sales tax shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property or services the sale, purchase, or use of which has been taxed to that taxpayer in another state, territory, or possession of the United States when such other state, territory, or possession grants a reciprocal exclusion or an exemption to similar transactions in this state.Source  Laws 2003, LB 282, § 64;  Laws 2004, LB 1017, § 18.
NE Code § 77-2704.50 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.50 - Railroad rolling stock; common or contract carrier; exemption.

77-2704.50.  Railroad rolling stock; common or contract carrier; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the purchase in this state or the purchase outside this state, with title passing in this state, of materials and replacement parts and any associated labor used as or used directly in the repair and maintenance or manufacture of railroad rolling stock, whether owned by a railroad or by any person, whether a common or contract carrier or otherwise, motor vehicles, watercraft, or aircraft engaged as common or contract carriers or the purchase in such manner of motor vehicles, watercraft, or aircraft to be used as common or contract carriers. All purchasers seeking to take advantage of the exemption shall apply to the Tax Commissioner for a common or contract carrier exemption. All common or contract carrier exemption certificates shall expire on October 31, 2013, and on October 31 every five years thereafter. All persons seeking to continue to take advantage of the common or contract carrier exemption shall apply for a new certificate at the expiration of the prior certificate. The Tax Commissioner shall notify such exemption certificate holders at least sixty days prior to the expiration date of such certificate that the certificate will expire and be null and void as of such date.Source  Laws 2003, LB 282, § 65;  Laws 2011, LB210, § 7.
NE Code § 77-2704.51 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.51 - Telecommunications services or dark fiber between telecommunications companies; exemption.

77-2704.51.  Telecommunications services or dark fiber between telecommunications companies; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:(1) Telecommunications service between telecommunications companies, including division of revenue, settlements, or carrier access charges; or(2) Dark fiber as defined in section 86-574 between telecommunications companies.Source  Laws 2003, LB 282, § 66;  Laws 2018, LB994, § 6.
NE Code § 77-2704.52 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.52 - Prepaid calling service or prepaid wireless calling service; exemption.

77-2704.52.  Prepaid calling service or prepaid wireless calling service; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of services rendered using a prepaid calling service or a prepaid wireless calling service.Source  Laws 2003, LB 282, § 67;  Laws 2009, LB165, § 9.
NE Code § 77-2704.53 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.53 - Videotape and film rentals; satellite programming and service; exemption.

77-2704.53.  Videotape and film rentals; satellite programming and service; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the sale or rental of videotape and film rentals, satellite programming, and satellite programming service when the sales tax or the admission tax is charged under the Nebraska Revenue Act of 1967 and except as provided in section 77-2704.39.Source Laws 2003, LB 282, § 68.
NE Code § 77-2704.54 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.54 - Purchase by electronic benefits transfer or food coupons; exemption.

77-2704.54.  Purchase by electronic benefits transfer or food coupons; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state from the sale or rental of food or food ingredients which are actually purchased by electronic benefits transfer or with food coupons under regulations issued by the United States Department of Agriculture.Source Laws 2003, LB 282, § 69.
NE Code § 77-2704.55 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.55 - Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.

77-2704.55.  Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment.(1) Construction services performed on an owner-occupied residential unit shall be subject to tax prior to October 1, 2007, but the owner shall be entitled to a refund of any sales and use taxes paid by the owner on construction services pursuant to this subsection. A taxpayer shall be entitled to a refund of any sales tax paid on the gross receipts for the labor of a contractor for any major addition, remodeling, restoration, repair, or renovation described in this section as it existed prior to October 1, 2007. The refund granted in this subsection shall be conditioned upon filing a claim for the refund on a form developed by the Tax Commissioner. The requirements imposed by the Tax Commissioner shall be related to ensuring that the project qualifies for the refund. Any information received pursuant to the requirements of this subsection may be disclosed to any tax official in this state. Any taxpayer who provides false information on the forms required by the Tax Commissioner for purposes of this subsection shall be subject to the penalties provided in subsection (8) of section 77-2705.(2) The Department of Revenue Contractor Enforcement Fund is created. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source  Laws 2003, LB 285, § 2;  Laws 2003, LB 759, § 17;  Laws 2004, LB 1017, § 19;  Laws 2006, LB 968, § 6;  Laws 2007, LB367, § 18. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.