reglab/housing_qa huggingface dataset:
NE Code § 77-2701.18 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.18 - Lease or rental, defined.

77-2701.18.  Lease or rental, defined.(1) Lease or rental means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend.(2) Lease or rental does not include:(a) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;(b) A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or(c) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For purposes of this subsection, an operator must do more than maintain, inspect, or set up the tangible personal property.(3) Lease includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined for federal income tax purposes.(4) This definition shall be used for sales and use tax purposes regardless if a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code, or other provisions of federal, state, or local law.(5) This definition shall be applied only prospectively from January 1, 2004, and shall have no retroactive impact on existing leases or rentals.Source Laws 2003, LB 282, § 22.
NE Code § 77-2701.19 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.19 - Maintenance agreement, defined.

77-2701.19.  Maintenance agreement, defined.(1) Maintenance agreement means any contract or agreement to provide or pay for the maintenance, repair, or refurbishing of an item, the sale of which is subject to tax under section 77-2703, for a stated period of time or interval of use. Maintenance agreement includes any such agreement whether or not the agreement requires additional payments for some or all of the parts or services provided under the agreement. Maintenance agreement includes contracts or agreements designated as warranties, extended warranties, guarantees, service agreements, maintenance agreements, or any similar term.(2) Maintenance agreement does not include any contract or agreement subject to the premium tax under Chapter 77, article 9, from a service contract business operating with a certificate of authority from the Department of Insurance.(3) The selling price of a maintenance agreement shall not have to be separately stated and may be included as a part of the selling price of the item covered.Source   Laws 1993, LB 345, § 31;   R.S.1943, (1996), § 77-2702.25;  Laws 2003, LB 282, § 23.
NE Code § 77-2701.20 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.20 - Member states, defined.

77-2701.20.  Member states, defined.Member states means any and all states that have been approved initially or later admitted by the governing board for participation in the streamlined sales and use tax agreement.Source Laws 2003, LB 282, § 24.
NE Code § 77-2701.21 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.21 - Model 1 seller, defined.

77-2701.21.  Model 1 seller, defined.Model 1 seller means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own retail purchases.Source Laws 2003, LB 282, § 25.
NE Code § 77-2701.22 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.22 - Model 2 seller, defined.

77-2701.22.  Model 2 seller, defined.Model 2 seller means a seller that has selected a certified automated system to perform part of its sales and use tax functions but retains responsibility for remitting the tax.Source Laws 2003, LB 282, § 26.
NE Code § 77-2701.23 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.23 - Model 3 seller, defined.

77-2701.23.  Model 3 seller, defined.Model 3 seller means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. Seller includes an affiliated group of sellers using the same proprietary system.Source Laws 2003, LB 282, § 27.
NE Code § 77-2701.25 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.25 - Person, defined.

77-2701.25.  Person, defined.Person means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. Person also means the United States or any agency of the United States, this state or any agency of this state, or any city, county, district, or other political subdivision of this state or any agency thereof.Source   Laws 1992, LB 871, § 11;   Laws 1993, LB 8, § 1;   Laws 1993, LB 121, § 501;   R.S.1943, (1996), § 77-2702.10;  Laws 2003, LB 282, § 29.
NE Code § 77-2701.26 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.26 - Product-based exemption, defined.

77-2701.26.  Product-based exemption, defined.Product-based exemption means an exemption based on the description of the product that is the subject of the transaction and not based on the identity of the person purchasing or selling the product or the ultimate use of the product.Source Laws 2003, LB 282, § 30.
NE Code § 77-2701.27 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.27 - Property, defined.

77-2701.27.  Property, defined.Property means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, unless the context clearly requires otherwise, the term property shall be construed to include all services subject to tax.Source   Laws 1993, LB 345, § 32;   R.S.1943, (1996), § 77-2702.26;  Laws 2003, LB 282, § 31;  Laws 2005, LB 216, § 5.
NE Code § 77-2701.28 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.28 - Purchase, defined.

77-2701.28.  Purchase, defined.Purchase means any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration, including a transfer of the possession of property in which the seller retains the title as security for the payment of the price and a transfer for a consideration of property which has been produced, fabricated, or printed to the special order of the customer. Purchase also means the provision of a service for a consideration.Source   Laws 1992, LB 871, § 12;   Laws 1993, LB 345, § 20;  Laws 2002, LB 1085, § 5;   R.S.Supp.,2002, § 77-2702.11;  Laws 2003, LB 282, § 32.
NE Code § 77-2701.29 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.29 - Purchase price, defined.

77-2701.29.  Purchase price, defined.Purchase price applies to the measure subject to use tax and has the same meaning as sales price.Source Laws 2003, LB 282, § 33.
NE Code § 77-2701.30 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.30 - Purchaser, defined.

77-2701.30.  Purchaser, defined.Purchaser means a person to whom a sale of personal property is made or to whom a service is furnished.Source Laws 2003, LB 282, § 34.
NE Code § 77-2701.33 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.33 - Sale, defined.

77-2701.33.  Sale, defined.Sale means any transfer of title or possession or segregation in contemplation of transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration or the provision of service for a consideration. Sale includes, but is not limited to:(1) The producing, fabricating, processing, printing, or imprinting of property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing, or imprinting; and(2) The renting or furnishing for periods of less than thirty days of any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, or any other place, except a health care facility licensed under the Health Care Facility Licensure Act in which rooms, lodgings, or accommodations are regularly furnished for a consideration or a facility operated by an educational institution established under Chapter 79 or Chapter 85 in which rooms are regularly used to house students for a consideration for periods in excess of thirty days.Source   Laws 1992, LB 871, § 16;   Laws 1993, LB 8, § 2;   Laws 1993, LB 345, § 24;  Laws 2000, LB 819, § 150;  Laws 2002, LB 1085, § 8;   R.S.Supp.,2002, § 77-2702.15;  Laws 2003, LB 282, § 37.  Cross References  Health Care Facility Licensure Act, see section 71-401.
NE Code § 77-2701.34 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.34 - Sale for resale, defined.

77-2701.34.  Sale for resale, defined.Sale for resale means a sale of property or provision of a service to any purchaser who is purchasing such property or service for the purpose of reselling it in the normal course of his or her business, either in the form or condition in which it is purchased or as an attachment to or integral part of other property or service. A sale for resale includes (1) a sale of building materials to a contractor or repairperson electing to be taxed as a retailer under subdivision (1) of section 77-2701.10 or a sale of building materials to a contractor or repairperson being taxed as the consumer of building materials and electing a tax-free inventory under subdivision (3) of section 77-2701.10, (2) a sale of property to a purchaser for the sole purpose of that purchaser renting or leasing such property to another person, with rent or lease payments set at a fair market value, (3) film rentals for use in a place where an admission is charged that is subject to tax under the Nebraska Revenue Act of 1967 but not if incidental to the renting or leasing of real estate, or (4) a sale of digital products, community antenna television services, Internet services, and satellite services to a person who receives by contract the product or service transferred electronically for further broadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product or service for use in a place where an admission is charged that is subject to sales tax under the Nebraska Revenue Act of 1967.Source   Laws 1992, LB 871, § 17;   Laws 1993, LB 345, § 25;  Laws 2002, LB 1085, § 9;   R.S.Supp.,2002, § 77-2702.16;  Laws 2003, LB 282, § 38;  Laws 2004, LB 1017, § 8;  Laws 2007, LB367, § 14;  Laws 2008, LB916, § 14. Annotations  A contractor who provided thermal paper and play slips to the Nebraska Lottery as one element of a contract to provide the Nebraska Lottery with a comprehensive on-line lottery gaming system was not purchasing the items for resale to the Nebraska Lottery; thus, the items were not exempt from consumer's use tax. Intralot, Inc. v. Nebraska Dept. of Rev., 276 Neb. 708, 757 N.W.2d 182 (2008). A sale of intangible property does not constitute sale for resale of the product. May Broadcasting Co. v. Boehm, 241 Neb. 660, 490 N.W.2d 203 (1992). The burden is on the party seeking an exemption to establish that it is entitled to an exemption. Nucor Steel v. Balka, 2 Neb. App 138, 507 N.W.2d 499 (1993).
NE Code § 77-2701.36 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.36 - Seller, defined.

77-2701.36.  Seller, defined.Seller includes every person engaged in the business of selling, leasing, or renting property of a kind the gross receipts from the retail sale, lease, or rental of which are required to be included in the measure of the sales tax.Source   Laws 1992, LB 871, § 19;   Laws 1993, LB 345, § 27;   R.S.1943, (1996), § 77-2702.18;  Laws 2003, LB 282, § 40.
NE Code § 77-2701.37 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.37 - Storage, defined.

77-2701.37.  Storage, defined.Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.Source   Laws 1992, LB 871, § 20;   Laws 1993, LB 345, § 28;   R.S.1943, (1996), § 77-2702.19;  Laws 2003, LB 282, § 41.  Annotations City use tax was properly imposed upon property stored in the city for approximately one year before shipment to its ultimate destination within this state. Omaha P. P. Dist. v. Nebraska State Tax Commissioner, 210 Neb. 309, 314 N.W.2d 246 (1982).
NE Code § 77-2701.38 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.38 - Streamlined sales and use tax agreement, defined.

77-2701.38.  Streamlined sales and use tax agreement, defined.Streamlined sales and use tax agreement means the streamlined sales and use tax agreement approved by the implementing states on November 12, 2002, including amendments ratified by the Legislature pursuant to section 77-2712.03.Source  Laws 2003, LB 282, § 42;  Laws 2010, LB879, § 8.
NE Code § 77-2701.39 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.39 - Tangible personal property, defined.

77-2701.39.  Tangible personal property, defined.Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.Source   Laws 1992, LB 871, § 21;   R.S.1943, (1996), § 77-2702.20;  Laws 2003, LB 282, § 43.
NE Code § 77-2701.40 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.40 - Tax Commissioner, defined.

77-2701.40.  Tax Commissioner, defined.Tax Commissioner means the Tax Commissioner of the State of Nebraska.Source   Laws 1992, LB 871, § 22;   R.S.1943, (1996), § 77-2702.21;  Laws 2003, LB 282, § 44.
NE Code § 77-2701.41 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.41 - Taxpayer, defined.

77-2701.41.  Taxpayer, defined.Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.Source   Laws 1992, LB 871, § 23;   R.S.1943, (1996), § 77-2702.22;  Laws 2003, LB 282, § 45;  Laws 2021, LB26, § 3;  Laws 2021, LB595, § 5.   Operative Date: October 1, 2021   Note: The Revisor of Statutes has pursuant to section 49-769 correlated LB26, section 3, with LB595, section 5, to reflect all amendments.
NE Code § 77-2701.42 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.42 - Use, defined.

77-2701.42.  Use, defined.Use means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail. Use specifically includes the annexation of building materials to real estate or the withdrawal of property or building materials from inventory, which inventory is subject to sales tax under the Nebraska Revenue Act of 1967 or would be subject to the sales tax under the act except for an election under section 77-2701.10, for annexation to real estate or to improvements upon real estate without regard to the fact that such building materials are manufactured, processed, or fabricated prior to annexation or that such real estate and improvements may subsequently be sold as such.Source   Laws 1992, LB 871, § 24;   Laws 1993, LB 345, § 30;   R.S.1943, (1996), § 77-2702.23;  Laws 2003, LB 282, § 46;  Laws 2004, LB 1017, § 9.  Annotations Containers purchased and used not only for the purpose of transporting the containers out of the state but for use in the state are not exempt from use tax under this section. A-1 Metro Movers v. Egr, 264 Neb. 291, 647 N.W.2d 593 (2002).
NE Code § 77-2701.43 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.43 - Use-based exemption, defined.

77-2701.43.  Use-based exemption, defined.Use-based exemption means an exemption based on a specified use of the product by the purchaser.Source  Laws 2003, LB 282, § 47;  Laws 2006, LB 887, § 3.
NE Code § 77-2701.44 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.44 - Building materials, defined.

77-2701.44.  Building materials, defined.Building materials means any property that will be annexed to real estate or to an improvement on real estate. Building materials does not include tools, supplies, or property that will not be annexed.Source Laws 2004, LB 1017, § 4.
NE Code § 77-2701.46 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.46 - Manufacturing, defined.

77-2701.46.  Manufacturing, defined.Manufacturing means an action or series of actions performed upon tangible personal property, either by hand or machine, which results in that tangible personal property being reduced or transformed into a different state, quality, form, property, or thing. Manufacturing does not include retail operations, the generation or transmission of electricity, the production or transmission of information, programming, or data, the preparation of food for immediate consumption, or the purification or transportation of water.Source Laws 2005, LB 312, § 8. Annotations For purposes of the statutory definition of "manufacturing," "reduce" means "to diminish in size, amount, extent, or number," and "transform" means "to change the outward former appearance" or "to change in character or condition." Ash Grove Cement Co. v. Nebraska Dept. of Rev., 306 Neb. 947, 947 N.W.2d 731 (2020).
NE Code § 77-2701.49 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.49 - Delivered electronically, defined.

77-2701.49.  Delivered electronically, defined.Delivered electronically means obtained by the purchaser by means other than tangible storage media.Source Laws 2008, LB916, § 9.
NE Code § 77-2701.50 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.50 - Digital audio works, defined.

77-2701.50.  Digital audio works, defined.Digital audio works means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.Source Laws 2008, LB916, § 10.
NE Code § 77-2701.51 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.51 - Digital audiovisual works, defined.

77-2701.51.  Digital audiovisual works, defined.Digital audiovisual works means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.Source Laws 2008, LB916, § 11.
NE Code § 77-2701.52 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.52 - Digital books, defined.

77-2701.52.  Digital books, defined.Digital books means works that are generally recognized in the ordinary and usual sense as books.Source Laws 2008, LB916, § 12.
NE Code § 77-2701.53 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.53 - Digital code, defined.

77-2701.53.  Digital code, defined.Digital code means a code which provides a purchaser with a right to obtain one or more products delivered electronically. A digital code may be obtained by any means, including email or tangible means.Source Laws 2008, LB916, § 13.
NE Code § 77-2701.54 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.54 - Data center, defined.

77-2701.54.  Data center, defined.Data center means computers, supporting equipment, and other organized assembly of hardware or software that are designed to centralize the storage, management, or dissemination of data and information, environmentally controlled structures or facilities or interrelated structures or facilities that provide the infrastructure for housing the equipment, such as raised flooring, electricity supply, communication and data lines, Internet access, cooling, security, and fire suppression, and any building housing the foregoing.Source Laws 2012, LB1080, § 4.
NE Code § 77-2701.55 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2701.55 - Admission, defined.

77-2701.55.  Admission, defined.(1) Admission means the right or privilege to have access to a place or location where amusement, entertainment, or recreation is provided to an audience, spectators, or the participants in the activity. Admission includes a membership that allows access to or use of a place or location, but which membership does not include the right to hold office, vote, or change the policies of the organization.(2) For purposes of this section:(a) Access to a place or location means the right to be in the place or location for purposes of amusement, entertainment, or recreation at a time when the general public is not allowed at that place or location absent the granting of the admission;(b) Entertainment means the amusement or diversion provided to an audience or spectators by performers; and(c) Recreation means a sport or activity engaged in by participants for purposes of refreshment, relaxation, or diversion of the participants. Recreation does not include practice or instruction.(3) Admission does not include the lease or rental of a location, facility, or part of a location or facility if the lessor cedes the right to determine who is granted access to the location or facility to the lessee for the period of the lease or rental.Source Laws 2012, LB727, § 36.
NE Code § 77-2702.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.03 - Transferred to section 77-2701.04.

77-2702.03.  Transferred to section 77-2701.04.
NE Code § 77-2702.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.04 - Transferred to section 77-2701.07.

77-2702.04.  Transferred to section 77-2701.07.
NE Code § 77-2702.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.05 - Transferred to section 77-2701.10.

77-2702.05.  Transferred to section 77-2701.10.
NE Code § 77-2702.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.06 - Transferred to section 77-2701.13.

77-2702.06.  Transferred to section 77-2701.13.
NE Code § 77-2702.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.07 - Transferred to section 77-2701.16.

77-2702.07.  Transferred to section 77-2701.16.
NE Code § 77-2702.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.08 - Transferred to section 77-2701.17.

77-2702.08.  Transferred to section 77-2701.17.
NE Code § 77-2702.09 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2702.09 - Transferred to section 77-2701.24.

77-2702.09.  Transferred to section 77-2701.24.