2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.16 - Gross receipts, defined.

77-2701.16.
Gross receipts, defined.
(1) Gross receipts means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers.
(2) Gross receipts of every person engaged as a public utility specified in this subsection, as a community antenna television service operator, or as a satellite service operator or any person involved in connecting and installing services defined in subdivision (2)(a), (b), or (d) of this section means:
(a)(i) In the furnishing of telephone communication service, other than mobile telecommunications service as described in section 77-2703.04, the gross income received from furnishing ancillary services, except for conference bridging services, and intrastate telecommunications services, except for value-added, nonvoice data service.
(ii) In the furnishing of mobile telecommunications service as described in section 77-2703.04, the gross income received from furnishing mobile telecommunications service that originates and terminates in the same state to a customer with a place of primary use in Nebraska;
(b) In the furnishing of telegraph service, the gross income received from the furnishing of intrastate telegraph services;
(c)(i) In the furnishing of gas, sewer, water, and electricity service, other than electricity service to a customer-generator as defined in section 70-2002, the gross income received from the furnishing of such services upon billings or statements rendered to consumers for such utility services.
(ii) In the furnishing of electricity service to a customer-generator as defined in section 70-2002, the net energy use upon billings or statements rendered to customer-generators for such electricity service;
(d) In the furnishing of community antenna television service or satellite service, the gross income received from the furnishing of such community antenna television service as regulated under sections 18-2201 to 18-2205 or 23-383 to 23-388 or satellite service; and
(e) The gross income received from the provision, installation, construction, servicing, or removal of property used in conjunction with the furnishing, installing, or connecting of any public utility services specified in subdivision (2)(a) or (b) of this section or community antenna television service or satellite service specified in subdivision (2)(d) of this section, except when acting as a subcontractor for a public utility, this subdivision does not apply to the gross income received by a contractor electing to be treated as a consumer of building materials under subdivision (2) or (3) of section 77-2701.10 for any such services performed on the customer's side of the utility demarcation point. This subdivision also does not apply to:
(i) The gross income received by a political subdivision of the state, an electric cooperative, or an electric membership association for the lease or use of, or by a contractor for the construction of or services provided on, electric generation, transmission, distribution, or street lighting structures or facilities owned by a political subdivision of the state, an electric cooperative, or an electric membership association; or
(ii) The gross income received for the lease or use of towers or other structures primarily used in conjunction with the furnishing of (A) Internet access services, (B) agricultural global positioning system locating services, or (C) over-the-air radio and television broadcasting licensed by the Federal Communications Commission, including antennas and studio transmitter link systems. For purposes of this subdivision, studio transmitter link system means a system which serves as a conduit to deliver audio from its origin in a studio to a broadcast transmitter.
(3) Gross receipts of every person engaged in selling, leasing, or otherwise providing intellectual or entertainment property means:
(a) In the furnishing of computer software, the gross income received, including the charges for coding, punching, or otherwise producing any computer software and the charges for the tapes, disks, punched cards, or other properties furnished by the seller; and
(b) In the furnishing of videotapes, movie film, satellite programming, satellite programming service, and satellite television signal descrambling or decoding devices, the gross income received from the license, franchise, or other method establishing the charge.
(4) Gross receipts for providing a service means:
(a) The gross income received for building cleaning and maintenance, pest control, and security;
(b) The gross income received for motor vehicle washing, waxing, towing, and painting;
(c) The gross income received for computer software training;
(d) The gross income received for installing and applying tangible personal property if the sale of the property is subject to tax. If any or all of the charge for installation is free to the customer and is paid by a third-party service provider to the installer, any tax due on that part of the activation commission, finder's fee, installation charge, or similar payment made by the third-party service provider shall be paid and remitted by the third-party service provider;
(e) The gross income received for services of recreational vehicle parks;
(f) The gross income received for labor for repair or maintenance services performed with regard to tangible personal property the sale of which would be subject to sales and use taxes, excluding motor vehicles, except as otherwise provided in section 77-2704.26 or 77-2704.50;
(g) The gross income received for animal specialty services except (i) veterinary services, (ii) specialty services performed on livestock as defined in section 54-183, and (iii) animal grooming performed by a licensed veterinarian or a licensed veterinary technician in conjunction with medical treatment; and
(h) The gross income received for detective services.
(5) Gross receipts includes the sale of admissions. When an admission to an activity or a membership constituting an admission is combined with the solicitation of a contribution, the portion or the amount charged representing the fair market price of the admission shall be considered a retail sale subject to the tax imposed by section 77-2703. The organization conducting the activity shall determine the amount properly attributable to the purchase of the privilege, benefit, or other consideration in advance, and such amount shall be clearly indicated on any ticket, receipt, or other evidence issued in connection with the payment.
(6) Gross receipts includes the sale of live plants incorporated into real estate except when such incorporation is incidental to the transfer of an improvement upon real estate or the real estate.
(7) Gross receipts includes the sale of any building materials annexed to real estate by a person electing to be taxed as a retailer pursuant to subdivision (1) of section 77-2701.10.
(8) Gross receipts includes the sale of and recharge of prepaid calling service and prepaid wireless calling service.
(9) Gross receipts includes the retail sale of digital audio works, digital audiovisual works, digital codes, and digital books delivered electronically if the products are taxable when delivered on tangible storage media. A sale includes the transfer of a permanent right of use, the transfer of a right of use that terminates on some condition, and the transfer of a right of use conditioned upon the receipt of continued payments.
(10) Gross receipts includes any receipts from sales of tangible personal property made over a multivendor marketplace platform that acts as the intermediary by facilitating sales between a seller and the purchaser and that, either directly or indirectly through agreements or arrangements with third parties, collects payment from the purchaser and transmits payment to the seller.
(11) Gross receipts does not include:
(a) The amount of any rebate granted by a motor vehicle or motorboat manufacturer or dealer at the time of sale of the motor vehicle or motorboat, which rebate functions as a discount from the sales price of the motor vehicle or motorboat; or
(b) The price of property or services returned or rejected by customers when the full sales price is refunded either in cash or credit.
Source
Laws 1992, LB 871, § 8;
Laws 1993, LB 345, § 18;
Laws 1994, LB 123, § 21;
Laws 1994, LB 901, § 2;
Laws 1994, LB 977, § 1;
Laws 1994, LB 1087, § 1;
Laws 1996, LB 106, § 3;
Laws 1999, LB 214, § 1;
Laws 2002, LB 947, § 4;
Laws 2002, LB 1085, § 3;
R.S.Supp.,2002, § 77-2702.07;
Laws 2003, LB 282, § 20;
Laws 2003, LB 759, § 8;
Laws 2004, LB 1017, § 7;
Laws 2005, LB 216, § 4;
Laws 2005, LB 753, § 1;
Laws 2007, LB367, § 13;
Laws 2008, LB916, § 7;
Laws 2009, LB165, § 5;
Laws 2009, LB 587, § 1;
Laws 2012, LB727, § 38;
Laws 2013, LB90, § 1;
Laws 2019, LB218, § 3;
Laws 2019, LB284, § 2;
Laws 2020, LB923, § 1;
Laws 2021, LB595, § 4.
Annotations
Where the statutes allow contractors a choice as to how they are taxed and where certain exceptions are provided, there is no conflict between subdivision (2) of section 77-2701.10, which allows a contractor to pay sales tax as a consumer, and subdivision (2)(e) of this section, which requires the payment of tax on the "furnishing, installing, or connecting" of mobile telecommunications services. Diversified Telecom Servs. v. State, 306 Neb. 834, 947 N.W.2d 550 (2020).
Pursuant to subsection (2) of this section, definition of gross receipts encompasses every person engaged in furnishing telephone communication services or any person involved in connecting and installing telephone communication services including those services performed on the customer side of the demarcation point, regardless of who owns the inside wiring or terminal equipment. Capitol City Telephone v. Nebraska Dept. of Rev., 264 Neb. 515, 650 N.W.2d 467 (2002).
Management fee and loss reimbursement payments paid by an employer to a food service hired to provide a cafeteria for employees were not subject to either state or city sales or use taxes. Omaha P. P. Dist. v. Nebraska State Tax Commissioner, 210 Neb. 309, 314 N.W.2d 246 (1982).