reglab/housing_qa huggingface dataset:
NE Code § 77-2704.56 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.56 - Purchase of certain property or fine art by museum; exemption.

77-2704.56.  Purchase of certain property or fine art by museum; 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 property as defined in subdivision (8) of section 51-702 or fine art by any museum as defined in subdivision (6) of section 51-702.Source  Laws 2006, LB 1189, § 3;  Laws 2016, LB774, § 6.
NE Code § 77-2704.58 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.58 - Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.

77-2704.58.  Depositions, bills of exceptions, and transcripts sold by court reporter; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of depositions, bills of exceptions, and transcripts or copies of such depositions, bills of exceptions, and transcripts prepared and sold by a court reporter.Source Laws 2008, LB916, § 22.
NE Code § 77-2704.59 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.59 - Medical records; exemption.

77-2704.59.  Medical records; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption in this state of copies of medical records provided to the patient or a person holding such patient's power of attorney for health care.Source Laws 2008, LB916, § 23.
NE Code § 77-2704.60 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.60 - Mineral oil applied to grain as dust suppressant; exemption.

77-2704.60.  Mineral oil applied to grain as dust suppressant; 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 mineral oil to be applied to grain as a dust suppressant.Source Laws 2009, LB9, § 1.
NE Code § 77-2704.61 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.61 - Biochips; exemption.

77-2704.61.  Biochips; 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 biochips used for the purposes of conducting genotyping or the analysis of gene expression, protein expression, genomic sequencing, or protein profiling of plants, animals, or nonhuman laboratory research model organisms.(2) For purposes of this section, a biochip is a solid substrate upon or into which is incorporated specific genetic or protein information or chemicals that are queried through one or more chemical interactions allowing (a) an isolation of one or more single nucleotide polymorphisms which constitute an animal or plant genotype, (b) an expression profile which measures activity of genes or the presence of proteins, or (c) a detailed genomic sequence or protein profile. The specific genetic or protein information or chemicals incorporated upon or into the biochip are consumed in the process of conducting the analysis.Source Laws 2012, LB830, § 3.
NE Code § 77-2704.62 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.62 - Data center; exemption.

77-2704.62.  Data center; 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 tangible personal property and services acquired by a person operating a data center located in this state that are assembled, engineered, processed, fabricated, manufactured into, attached to, or incorporated into other tangible personal property for the purpose of subsequent use at a physical location outside this state. Such exemption extends to keeping, retaining, or exercising any right or power over such tangible personal property in this state for the purpose of subsequently transporting it outside this state for use thereafter outside this state.Source Laws 2012, LB1080, § 5.
NE Code § 77-2704.63 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.63 - Youth sports event, youth sports league, or youth competitive educational activity; exemption.

77-2704.63.  Youth sports event, youth sports league, or youth competitive educational activity; exemption.(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, use, or other consumption of amounts charged to participate in a youth sports event, youth sports league, or youth competitive educational activity by political subdivisions or organizations that are exempt from income tax under section 501(c)(3) of the Internal Revenue Code.(2) For purposes of this section:(a) Competitive educational activity means a tournament or a single competition that occurs over a limited period of time annually or intermittently where the participants engage in a competitive educational activity;(b) Sports event means a tournament or a single competition that occurs over a limited period of time annually or intermittently where the participants engage in a sport;(c) Sports league means an organized series of sports competitions taking place over several weeks or months between teams or individuals that are members of the league; and(d) Youth sports event, youth sports league, or youth competitive educational activity means an event, league, or activity that is restricted to participants who are less than nineteen years of age.Source Laws 2012, LB727, § 37.
NE Code § 77-2704.64 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.64 - Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption.

77-2704.64.  Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; 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 repair or replacement parts for agricultural machinery and equipment used in commercial agriculture.Source Laws 2014, LB96, § 3.
NE Code § 77-2704.65 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.65 - Historic automobile museum; exemption.

77-2704.65.  Historic automobile museum; 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 purchases by any historic automobile museum of items which are displayed or held for display by such historic automobile museum and which are reasonably related to the general purpose of such historic automobile museum.(2) For purposes of this section, historic automobile museum means a museum as defined in section 51-702 that:(a) Is used to maintain and exhibit to the public a collection of at least one hundred fifty motor vehicles; and(b) Was open to the public an average of four or more hours per week during the previous calendar year.(3) A museum in its first year of existence may qualify as a historic automobile museum under this section without complying with subdivision (2)(b) of this section if all other requirements of subsection (2) of this section are met.(4) If a museum that has claimed an exemption under this section fails to qualify as a historic automobile museum, such museum shall be subject to a deficiency determination under section 77-2709 and notice of such deficiency determination may be served or mailed within the applicable period provided in subdivision (5)(c) of section 77-2709.Source Laws 2014, LB867, § 13.
NE Code § 77-2704.66 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.66 - Currency or bullion; exemption.

77-2704.66.  Currency or bullion; 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 currency or bullion.(2) For purposes of this section:(a) Bullion means bars, ingots, or commemorative medallions of gold, silver, platinum, or palladium, or a combination of these, for which the value of the metal depends on its content and not the form; and(b) Currency means a coin or currency made of gold, silver, or other metal or paper which is or has been used as legal tender.Source Laws 2014, LB867, § 14.
NE Code § 77-2704.67 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.67 - Membership or admission to or purchase by zoo or aquarium; exemption.

77-2704.67.  Membership or admission to or purchase by zoo or aquarium; 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 any sale of a membership in or an admission to or any purchase by a nationally accredited zoo or aquarium operated by a public agency or nonprofit corporation primarily for educational, scientific, or tourism purposes.Source Laws 2015, LB419, § 3.
NE Code § 77-2704.68 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.68 - Residential water service; exemption.

77-2704.68.  Residential water 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 residential water service.Source  Laws 2021, LB26, § 4.   Operative Date: October 1, 2021
NE Code § 77-2704.69 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2704.69 - Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption.

77-2704.69.  Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; 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 all catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol and the production of coproducts.Source  Laws 2021, LB595, § 7.   Operative Date: October 1, 2021
NE Code § 77-2705.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2705.01 - Direct payment permit; issuance; application; fee.

77-2705.01.  Direct payment permit; issuance; application; fee.(1) The Tax Commissioner may issue direct payment permits to any person who annually purchases at least three million dollars of taxable property excluding purchases for which a resale certificate could be used.(2) The applicant for a direct payment permit shall apply on a form prescribed by the Tax Commissioner. The applicant shall pay a nonrefundable fee of ten dollars for processing the application. The application shall include the agreement of the applicant to accrue and pay to the Tax Commissioner on or before the twentieth day of the month following the date of purchase, lease, or rental all sales and use taxes on the taxable property purchased, leased, or rented by the applicant unless the items are exempt from taxation and the tax paid will be treated as a sales tax. The Tax Commissioner may require a description of the accounting methods by which an applicant will differentiate between taxable and exempt transactions.(3) The Tax Commissioner may issue a direct payment permit to any applicant who meets the requirements of subsections (1) and (2) of this section. The direct payment permit shall become effective on the first day of the month following approval of an application. The decision of the Tax Commissioner under this section is not appealable. An applicant who is denied a direct payment permit may submit an amended application or reapply.(4) A direct payment permit is not transferable.(5) The holder of a direct payment permit is not entitled to any collection fee otherwise payable to those who collect and remit sales and use taxes.Source   Laws 1997, LB 182A, § 4;  Laws 2011, LB210, § 8.
NE Code § 77-2705.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2705.02 - Direct payment permit; rights and duties of holder.

77-2705.02.  Direct payment permit; rights and duties of holder.The holder of a direct payment permit shall provide a copy of the permit to each retailer who sells, leases, or rents to the permitholder. The retailer shall not collect sales and use taxes on any future sales, leases, or rentals to the permitholder until notified that the permit has been revoked or relinquished. The direct payment permit may not be used for purchases of motor vehicles. The permitholder shall pay all sales and use taxes even on sales for which a refund could be obtained.Source  Laws 1997, LB 182A, § 5.
NE Code § 77-2705.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2705.03 - Direct payment permit; revocation; relinquishment.

77-2705.03.  Direct payment permit; revocation; relinquishment.(1) The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall mail notice of revocation to the permitholder. The decision of the Tax Commissioner to revoke a direct payment permit is not appealable.(2) A permitholder may voluntarily relinquish a direct payment permit.(3) Upon revocation or relinquishment of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished. Failure to give the notice shall be treated as a failure to pay sales and use taxes.Source   Laws 1997, LB 182A, § 6;  Laws 2012, LB727, § 40.
NE Code § 77-2705.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2705.04 - Record of sales tax permits; electronic access; fees.

77-2705.04.  Record of sales tax permits; electronic access; fees.The record of sales tax permits maintained by the Department of Revenue may be made available electronically through the portal established under section 84-1204. There shall be a fee of five dollars and fifty cents for a monthly listing of all new sales tax permits. All fees collected pursuant to this section for electronic access to records through the portal shall be deposited in the Records Management Cash Fund and shall be distributed as provided in any agreements between the State Records Board and the department.Source   Laws 1998, LB 924, § 29;  Laws 2012, LB719, § 5.
NE Code § 77-2705.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2705.05 - Direct payment permit; managed compliance agreements; authorized.

77-2705.05.  Direct payment permit; managed compliance agreements; authorized.(1) The Tax Commissioner may enter into managed compliance agreements with any holder of a direct payment permit pursuant to sections 77-2705.01 to 77-2705.03 if such holder also makes monthly remittances or payments of sales or use taxes by electronic funds transfer as authorized by section 77-1784.(2) Such managed compliance agreements shall:(a) Establish a percentage of purchases, or percentages for categories of purchases, that are presumed to be taxable such that the payment of tax on such percentage or percentages of purchases will result in substantially all of the sales and use tax liability being paid each year;(b) Establish limits by which the amount of tax paid may vary from the estimated actual tax liability. Such limits may be either a percentage of the estimated actual tax liability or a dollar amount, but the agreed-upon limits must result in an amount between ninety-five percent and one hundred five percent of the estimated actual tax liability; and(c) Require at least once a year the examination of the reasonableness of the percentage or percentages established in subdivision (a) of this subsection and determine the difference between the amount of sales and use taxes paid and the estimated actual tax liability.(3) The Tax Commissioner shall adjust the percentage or percentages established in subdivision (2)(a) of this section for future periods as necessary to result in substantially all of the tax liability being paid each year.(4) If the difference between the amount of sales and use taxes paid and the estimated actual tax liability is within the agreed-upon limits established in subdivision (2)(b) of this section, the percentages or amounts will be considered to have been reasonable for the preceding period, the tax liability shall be considered satisfied for such period, no additional tax payments shall be required for such period, and no refunds shall be allowed for such period. If such difference is not within the agreed-upon limits established in subdivision (2)(b) of this section, the difference shall be remitted to the state or refunded. Interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be due on the underpayment or refund from the date of the last payment for the period until the date the amount is paid or refunded.Source Laws 2001, LB 169, § 1.
NE Code § 77-2706.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2706.01 - Retailer of aircraft; use tax; option; election; conditions.

77-2706.01.  Retailer of aircraft; use tax; option; election; conditions.(1) Any retailer of aircraft, in lieu of paying tax pursuant to subsection (3) of section 77-2706, may elect to pay a use tax measured by the current sales and use tax rate applied against the total gross receipts realized from the use of such aircraft, except the receipts realized from transportation for hire as a common or contract carrier. If such election is made, it shall be made pursuant to the following conditions:(a) Notice of the desire to make such election shall be filed with the Tax Commissioner and shall not become effective until the Tax Commissioner is satisfied that the taxpayer has complied with all of the conditions of this section and all rules and regulations of the Tax Commissioner;(b) Such election when made shall continue in force and effect for a period of not less than two years and thereafter until such time as the retailer elects to terminate the election;(c) Such election shall apply to all aircraft in inventory;(d) When an aircraft to which such election is applicable is sold, destroyed, or otherwise removed from inventory, no deduction, credit, or refund of use tax paid pursuant to this section shall be taken or allowed; and(e) The use tax imposed pursuant to this section is a tax upon the retailer so electing.(2) The Tax Commissioner by rule and regulation shall prescribe the contents and form of the notice of election, the method and manner for terminating such election, and such other rules and regulations as may be necessary for the proper administration of this section.Source   Laws 1980, LB 616, § 1;   Laws 1984, LB 962, § 11;   Laws 1994, LB 977, § 8.
NE Code § 77-2707 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2707 - Sales and use tax; sale of business; liability for tax.

77-2707.  Sales and use tax; sale of business; liability for tax.(1) If any person liable for any sales or use tax under the provisions of the Nebraska Revenue Act of 1967 sells out his business or stock of goods or quits the business, his successor or assign shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Commissioner showing that it has been paid or a certificate stating that no amount is due.(2) If the purchaser of a business or stock of goods fails to withhold a portion of the purchase price as required, he shall become personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within sixty days after receiving a written request from the purchaser for a certificate, or within sixty days from the date the former owner's records are made available for audit, whichever period expires the later, the Tax Commissioner shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the Tax Commissioner of the amount that must be paid as a condition of issuing the certificate. Failure of the Tax Commissioner to mail the notice shall release the purchaser from any further obligation to withhold a portion of the purchase price as provided in this subsection. The time within which the obligation of the successor may be enforced shall start to run at the time the former owner sells out his business or stock of goods or at the time that the determination against the former owner becomes final, whichever event occurs the later.Source  Laws 1967, c. 487, § 7, p. 1557. Annotations One found to be a "successor" pursuant to this section would logically be considered the kind of "transferee" denominated "successor" under section 77-27,110. A court's duty is to construe the successor liability statute with a fair, unbiased, and reasonable interpretation, without favor to the taxpayer or the state, to the end that the legislative intent is effectuated and the public interests to be served are thereby furthered. Gottsch Feeding Corp. v. State, 261 Neb. 19, 621 N.W.2d 109 (2001).
NE Code § 77-2708.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2708.01 - Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.

77-2708.01.  Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure.(1) Any purchaser of depreciable repairs or parts for agricultural machinery or equipment used in commercial agriculture may apply for a refund of all of the Nebraska sales or use taxes and all of the local option sales or use taxes paid prior to October 1, 2014, on the repairs or parts.(2) The purchaser shall file a claim within three years after the date of purchase with the Tax Commissioner pursuant to section 77-2708. The information provided on a tax refund claim allowed under this section may be disclosed to any other tax official of this state.Source   Laws 1992, LB 1063, § 181;   Laws 1992, Second Spec. Sess., LB 1, § 154;   Laws 1992, Fourth Spec. Sess., LB 1, § 29;   Laws 1993, LB 345, § 57;  Laws 2003, LB 282, § 72;  Laws 2014, LB96, § 4. Annotations  "[D]epreciable repairs or parts" means repairs or parts that appreciably prolong the life of the property, arrest its deterioration, or increase its value or usefulness, and are ordinarily capital expenditures for which a deduction is allowed only through the depreciation recovery allowance. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017). Section 77-101 did not require the definition of "[d]epreciable tangible personal property" in section 77-119 to be used to define "depreciable repairs or parts" in this section, because the term "repairs" in this section made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017). The legislative intent of creating the refund for "depreciable repairs or parts" in this section was to prevent double taxation but also to ensure that all depreciable repairs and parts were subject to personal property tax. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017). The party claiming a tax refund must establish its entitlement to the refund. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).