reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2704.70 - Feminine hygiene products; exemption.

77-2704.70.
Feminine hygiene products; exemption.
(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, storage, use, or other consumption in this state of feminine hygiene products.
(2) For purposes of this section:
(a) Feminine hygiene products means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include grooming and hygiene products; and
(b) Grooming and hygiene products means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens, regardless of whether the items meet the definition of over-the-counter drug in section 77-2704.09.
Source
Laws 2022, LB984, § 6.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2706.02 - Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.

77-2706.02.
Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund.
(1) This section applies on and after July 1, 2026.
(2) The appointment of purchasing agents shall be recognized for the purpose of permitting a construction contractor to purchase materials tax free based on the buyer-based exemption of the contractor's client for items that are physically annexed to the structure and which subsequently belong to the client who is eligible for the buyer-based exemption. The appointment of purchasing agents shall be in writing and occur prior to having any buyer-based tax-exempt items annexed to real estate in the construction, improvement, or repair. The contractor who has been appointed as a purchasing agent may purchase the materials tax free or may apply for a refund of or use as a credit against a future use tax liability the tax paid on inventory items annexed to real estate in the construction, improvement, or repair of a project that belongs to the client who is eligible for the buyer-based exemption.
(3) A client described in subsection (2) of this section which enters into a contract of construction, improvement, or repair with respect to buyer-based tax-exempt items annexed to real estate without first issuing a purchasing agent authorization to a construction contractor prior to such items being annexed to real estate in the project may apply to the Tax Commissioner for a refund of any sales and use tax paid by the contractor on such items physically annexed to real estate in the construction, improvement, or repair.
Source
Laws 2023, LB727, § 66.
Operative Date: June 7, 2023
2023 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).
2023 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).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2712.02 - Legislative findings.

77-2712.02.
Legislative findings.
(1) The Legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all sellers to collect this state's sales and use tax. The Legislature further finds that this state should participate in a multistate agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
(2) It is the purpose of the streamlined sales and use tax agreement to simplify and modernize sales and use tax administration in the member states in order to substantially reduce the burden of compliance. The agreement focuses on improving sales and use tax administration systems for all sellers and for all types of commerce through all of the following:
(a) State-level administration of sales and use tax collections;
(b) Uniformity in the state and local tax bases;
(c) Uniformity of major tax base definitions;
(d) A central, electronic registration system for all member states;
(e) Simplification of state and local tax rates;
(f) Uniform sourcing rules for all taxable transactions;
(g) Simplified administration of exemptions;
(h) Simplified tax returns;
(i) Simplification of tax remittances; and
(j) Protection of consumer privacy.
(3) This agreement shall not be construed as intending to influence a member state to impose a tax on or provide an exemption from tax for any item or service. However, exemptions granted shall adhere to uniform definitions as set out in the agreement.
Source
Laws 2001, LB 172, § 3;
Laws 2003, LB 282, § 74.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2712.03 - Streamlined sales and use tax agreement; ratified; governing board; members.

77-2712.03.
Streamlined sales and use tax agreement; ratified; governing board; members.
(1) The streamlined sales and use tax agreement, as adopted by the streamlined sales tax implementing states on November 12, 2002, including amendments through December 31, 2015, is hereby ratified by the Legislature. The Governor shall enter into the agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Department of Revenue is authorized to act jointly with other states that are members under Articles VII or VIII of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. The department is further authorized to take other actions permissible under law reasonably required to implement the provisions set forth in the agreement. Other actions authorized by this section include, but are not limited to, the adoption and promulgation of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the agreement.
(2) The Tax Commissioner or his or her designee and two representatives of the Legislature appointed by the Executive Board of the Legislative Council are authorized to represent Nebraska before the other member states under the agreement. The state also agrees to participate in and comply with the procedures of and decisions made by the governing board of the member states. These provisions of the agreement include the creation of the organization as provided in Article VII of the agreement, the requirements for state entry and withdrawal as provided in Article VIII of the agreement, amendments to the agreement as provided in Article IX of the agreement, and a dispute resolution process as provided in Article X of the agreement.
Source
Laws 2001, LB 172, § 4;
Laws 2003, LB 282, § 75;
Laws 2007, LB223, § 10;
Laws 2010, LB879, § 10;
Laws 2011, LB211, § 6;
Laws 2016, LB776, § 2.
Cross References
Executive Board of the Legislative Council, see section 50-401.01.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2712.04 - Streamlined sales and use tax agreement; relationship to state law.

77-2712.04.
Streamlined sales and use tax agreement; relationship to state law.
No provision of the streamlined sales and use tax agreement in whole or in part invalidates or amends any provision of the law of Nebraska. Adoption and ratification of the agreement by Nebraska does not amend or modify any law of Nebraska. Any provision of the agreement that is in conflict with state law, whether adopted before, at, or after membership of Nebraska in the agreement, shall be implemented by legislation or rule and regulation, as is appropriate.
Source
Laws 2001, LB 172, § 5;
Laws 2003, LB 282, § 76.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2712.06 - Agreement; effect.

77-2712.06.
Agreement; effect.
The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
Source
Laws 2001, LB 172, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2712.07 - Rights under the agreement.

77-2712.07.
Rights under the agreement.
(1) The agreement binds and inures only to the benefit of Nebraska and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person is established by the laws of Nebraska and the other member states and not by the terms of the agreement.
(2) No person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of Nebraska, or any political subdivision of Nebraska, on the ground that the action or inaction is inconsistent with the agreement.
(3) No law of Nebraska, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
Source
Laws 2001, LB 172, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2713 - Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.

77-2713.
Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations.
(1) Any person required under the provisions of sections 77-2701.04 to 77-2713 to collect, account for, or pay over any tax imposed by the Nebraska Revenue Act of 1967 who willfully fails to collect or truthfully account for or pay over such tax and any person who willfully attempts in any manner to evade any tax imposed by such provisions of such act or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
(2) Any person who willfully aids or assists in, procures, counsels, or advises the preparation or presentation of a false or fraudulent return, affidavit, claim, or document under or in connection with any matter arising under sections 77-2701.04 to 77-2713 shall, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document, be guilty of a Class IV felony.
(3) A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended and each officer of any corporation which so engages in business shall be guilty of a Class IV misdemeanor. Each day of such operation shall constitute a separate offense.
(4) Any person who gives a resale certificate to the seller for property which he or she knows, at the time of purchase, is purchased for the purpose of use rather than for the purpose of resale, lease, or rental by him or her in the regular course of business shall be guilty of a Class IV misdemeanor.
(5) Any violation of the provisions of sections 77-2701.04 to 77-2713, except as otherwise provided, shall be a Class IV misdemeanor.
(6) Any prosecution under sections 77-2701.04 to 77-2713 shall be instituted within three years after the commission of the offense. If such offense is the failure to do an act required by any of such sections to be done before a certain date, a prosecution for such offense may be commenced not later than three years after such date. The failure to do any act required by sections 77-2701.04 to 77-2713 shall be deemed an act committed in part at the principal office of the Tax Commissioner. Any prosecution under the provisions of the Nebraska Revenue Act of 1967 may be conducted in any county where the person or corporation to whose liability the proceeding relates resides or has a place of business or in any county in which such criminal act is committed. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of any offenses under the provisions of the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 13, p. 1574;
Laws 1977, LB 39, § 240;
Laws 1989, LB 459, § 1;
Laws 1992, LB 871, § 62;
Laws 2003, LB 282, § 78;
Laws 2021, LB26, § 6;
Laws 2021, LB595, § 9;
Laws 2022, LB984, § 9;
Laws 2023, LB727, § 68.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2714 - Terms; references; incorporation of federal law.

77-2714.
Terms; references; incorporation of federal law.
Any term used in sections 77-2714 to 77-27,123 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, and amendments thereto, other provisions of the laws of the United States relating to federal income taxes, and the rules and regulations issued under such laws, as the same may be or become effective, at any time or from time to time, for the taxable year. Any reference to either the Internal Revenue Code of 1954, the Internal Revenue Code of 1986, or the Internal Revenue Code shall mean and include a reference to the other, whenever appropriate. All other references to any tax contained within sections 77-2714 to 77-27,123 refer to income tax unless the contrary appears. Any organization to the extent that it is exempt from income taxes under the laws of the United States shall be exempt from income tax under the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 14, p. 1575;
Laws 1987, LB 6, § 1;
Laws 1987, LB 773, § 3;
Laws 1987, LB 523, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2714.01 - Terms, defined.

77-2714.01.
Terms, defined.
As used in sections 77-2714 to 77-27,123, unless the context otherwise requires:
(1) Nebraska adjusted gross income shall mean (a) for resident individuals, their federal adjusted gross income as modified in section 77-2716 and (b) for nonresident individuals and partial-year resident individuals, the portion of the federal adjusted gross income that is derived from or connected with sources within this state as provided in section 77-2715;
(2) Nebraska taxable income shall mean (a) for resident individuals, the amount of income subject to tax and (b) for nonresident individuals and partial-year resident individuals, the amount of income on which the tax will be computed, before the proration contained in subsection (3) of section 77-2715 to determine the tax attributable to income from sources within this state;
(3) Nonresident estate or trust shall mean an estate or trust that is not a resident estate or trust;
(4) Nonresident individual shall mean an individual who is not a resident of this state at any time during the taxable year;
(5) Partial-year resident individual shall mean an individual who is a resident of this state during any part of the taxable year and a nonresident of this state the rest of the year;
(6) Resident estate or trust shall mean (a) the estate of a decedent who at his or her death was domiciled in this state, (b) a trust or portion of a trust consisting of property transferred by the will of a decedent who at his or her death was domiciled in this state, or (c) a trust or portion of a trust consisting of the property of an individual domiciled in this state at the time such individual may no longer exercise the power to revest title to such property in himself or herself; and
(7) Resident individual shall mean an individual who is domiciled in Nebraska or who maintains a permanent place of abode in this state and spends in the aggregate more than six months of the taxable year in this state.
Source
Laws 1987, LB 773, § 4.
Annotations
An individual's subjective intent is not dispositive of domicile if a limited visa of a foreign country is intended to restrict intent, for an intent inconsistent with law is unrealistic and insufficient to establish a domicile. Houghton v. Nebraska Dept. of Rev., 308 Neb. 188, 953 N.W.2d 237 (2021).
To acquire a domicile by choice, there must be both (1) residence through bodily presence in the new locality and (2) an intention to remain there; to change domicile, there must be an intention to abandon the old domicile. Houghton v. Nebraska Dept. of Rev., 308 Neb. 188, 953 N.W.2d 237 (2021).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2715.08 - Capital gains; terms, defined.

77-2715.08.
Capital gains; terms, defined.
For purposes of this section and section 77-2715.09, unless the context otherwise requires:
(1) Capital stock means common or preferred stock, either voting or nonvoting. Capital stock does not include stock rights, stock warrants, stock options, or debt securities;
(2)(a) Corporation means any corporation which, at the time of the first sale or exchange for which the election is made, has been in existence and actively doing business in this state for at least three years.
(b) Corporation also includes:
(i) Any corporation which is a member of a unitary group of corporations, as defined in section 77-2734.04, which includes a corporation defined in subdivision (2)(a) of this section; and
(ii) Any predecessor or successor corporation of a corporation defined in subdivision (2)(a) of this section.
(c) All corporations issuing capital stock for which an election under section 77-2715.09 is made shall, at the time of the first sale or exchange for which the election is made, have (i) at least five shareholders and (ii) at least two shareholders or groups of shareholders who are not related to each other and each of which owns at least ten percent of the capital stock.
(d) For purposes of subdivision (2)(c) of this section:
(i) Each participant in an employee stock ownership trust qualified under section 401(a) of the Internal Revenue Code of 1986, as amended, is a shareholder; and
(ii) Two persons shall be considered to be related when, under section 318 of the Internal Revenue Code of 1986, as amended, one is a person who owns, directly or indirectly, capital stock that if directly owned would be attributed to the other person or is the brother, sister, aunt, uncle, cousin, niece, or nephew of the other person who owns capital stock either directly or indirectly;
(3) Extraordinary dividend means any dividend exceeding twenty percent of the fair market value of the stock on which it is paid as of the date the dividend is declared; and
(4) Predecessor or successor corporation means a corporation that was a party to a reorganization that was entirely or substantially tax free and that occurred during or after the employment of the individual making an election under section 77-2715.09.
Source
Laws 1987, LB 775, § 11;
Laws 1991, LB 773, § 11;
Laws 2007, LB343, § 4;
Laws 2013, LB573, § 1.
Annotations
This section does not include any "economic activity" or "business purpose" requirements for creating a qualified corporation and merely sets forth certain requirements for the shareholders at one specific point in time for the special capital gains election. Stewart v. Nebraska Dept. of Rev., 294 Neb. 1010, 885 N.W.2d 723 (2016).