reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2604 - Tax Commissioner; reports; contents; when due.

77-2604.
Tax Commissioner; reports; contents; when due.
(1) Every stamping agent, wholesale dealer, and retail dealer who is subject to sections 77-2601 to 77-2622 shall make and file with the Tax Commissioner, on or before the fifteenth day of each calendar month in the manner prescribed by the Tax Commissioner, true, correct, and sworn reports covering, for the last preceding calendar month, the number of cigarettes purchased, from whom purchased, the specific kinds and brands thereof, the manufacturer, if known, and such other matters and in such detail as the Tax Commissioner may require.
(2)(a) Each manufacturer and importer that sells cigarettes in or into the state shall, within fifteen days following the end of each month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate.
(b) The report shall contain the following information: The total number of cigarettes sold by that manufacturer or importer in or into the state during that month and identifying by name and number of cigarettes, (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, and (iii) the purchasers of those cigarettes. A manufacturer's or importer's report shall include cigarettes sold in or into the state through its sales entity affiliate.
(c) The requirements of this subsection shall be satisfied and no further report shall be required under this section with respect to cigarettes if the manufacturer or importer timely submits to the Tax Commissioner the report or reports required to be submitted by it with respect to those cigarettes under 15 U.S.C. 376 to the Tax Commissioner and certifies to the state that the reports are complete and accurate.
(d) Upon request by the Tax Commissioner, a manufacturer or importer shall provide copies of all sales reports referenced in subdivisions (2)(a) and (b) of this section that it filed in other states.
(e) Each manufacturer and importer that sells cigarettes in or into the state shall either (i) submit its federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5 and all adjustments, changes, and amendments to such reports to the Tax Commissioner no later than sixty days after the close of the quarter in which the returns were filed or (ii) submit to the United States Treasury a request or consent under section 6103(c) of the Internal Revenue Code of 1986 as defined in section 49-801.01 authorizing the federal Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs Service to disclose the manufacturer's or importer's federal returns to the Tax Commissioner as of sixty days after the close of the quarter in which the returns were filed.
Source
Laws 1947, c. 267, § 4, p. 862;
Laws 2002, LB 989, § 12;
Laws 2011, LB590, § 26;
Laws 2015, LB261, § 9;
Laws 2017, LB217, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2604.01 - Cigarette sales; reports required; contents.

77-2604.01.
Cigarette sales; reports required; contents.
(1) Any person that sells cigarettes from this state into another state shall, within fifteen days following the end of each month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate.
(2) The report shall contain the following information:
(a) The total number of cigarettes sold from this state into another state by the person during that month, identifying by name and number of cigarettes (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, and (iii) the name and address of each recipient of those cigarettes;
(b) The number of stamps of each other state the person affixed to the packages containing those cigarettes during that month, the total number of cigarettes contained in the packages to which it affixed each respective other state's stamp and by name and number of cigarettes, and the manufacturers and brand families of the packages to which it affixed each respective other state's stamp; and
(c) If the person sold cigarettes during that month from this state into another state in packages not bearing a stamp of the other state, (i) the total number of cigarettes contained in such packages, identifying by name and number of cigarettes, the manufacturers of those cigarettes, the brand families of those cigarettes, and the name and address of each recipient of those cigarettes, and (ii) the person's basis for belief that such state permits the sale of the cigarettes to consumers in a package not bearing a stamp, and the amount of excise, use, or similar tax imposed on the cigarettes paid by the person to such state on the cigarettes. Manufacturers and importers need include the information described in subdivision (2)(c)(i) of this section only as to cigarettes not sold to a person authorized by the law of the other state to affix the stamp required by the other state.
(3) In the case of a manufacturer or importer, the report shall include cigarettes sold from this state into another state through its sales entity affiliate. A sales entity affiliate shall file a separate report under this section only to the extent that it sold cigarettes from this state into another state not separately reported under this section by its affiliated manufacturer or importer.
Source
Laws 2011, LB590, § 27;
Laws 2015, LB261, § 10;
Laws 2017, LB217, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2605 - Cigarette purchase or sale records; inspection.

77-2605.
Cigarette purchase or sale records; inspection.
The books, records, papers, receipts, invoices, and supply of cigarettes of any person, including wholesale and retail dealers, stamping agents, and persons transporting cigarettes, subject to the provisions of sections 77-2601 to 77-2615 which pertain to the purchase or sale of cigarettes shall be subject to inspection at any time during ordinary business hours by the Tax Commissioner or his or her representatives.
Source
Laws 1947, c. 267, § 5, p. 862;
Laws 2011, LB590, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2606 - Stamps; affix; cancellation.

77-2606.
Stamps; affix; cancellation.
Before being delivered to the consumer, each package of cigarettes shall have securely affixed thereto a suitable stamp or cigarette tax meter impression denoting the tax thereon. Any stamp so affixed shall be properly canceled prior to removal or consumption under such regulations as the Tax Commissioner shall prescribe.
Source
Laws 1947, c. 267, § 6, p. 863.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2607 - Stamping agent; stock; exempt from tax; conditions.

77-2607.
Stamping agent; stock; exempt from tax; conditions.
Each stamping agent may set aside such portion of the stamping agent's stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix the stamps or tax meter impressions thereon required under section 77-2606, except that if such stock is not disposed of and out of the possession of the stamping agent within thirty days of the date of receipt thereof, the cigarettes, packages, or pieces shall immediately be stamped as required by sections 77-2601 to 77-2615. Each stamping agent shall immediately mark in ink on each unopened box, carton, or other container of such cigarettes, received and the date of receipt and shall affix the stamping agent's signature thereto. Within forty-eight hours after such box, carton, or other container is opened, the stamping agent shall immediately affix such stamps or tax impressions to each package and cancel the stamps affixed thereto.
Source
Laws 1947, c. 267, § 7, p. 863;
Laws 2011, LB590, § 29.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2608 - Tax Commissioner; duties; audit; discount; funds; disposition.

77-2608.
Tax Commissioner; duties; audit; discount; funds; disposition.
The Tax Commissioner shall prepare and have suitable stamps for use on each kind of piece or package of cigarettes, except when cigarette tax meter impressions are affixed. Requisition for the preparation of such stamps shall be made through the materiel division of the Department of Administrative Services as other state supplies are requisitioned, and the Tax Commissioner and his or her bondsperson shall be liable for the value of all such stamps delivered to him or her. The Auditor of Public Accounts shall audit as often as the auditor deems advisable the records of the Tax Commissioner with respect to the money received from the sale of stamps and as revenue from tax meter impressions for the purpose of determining the accuracy and correctness of the same. The Tax Commissioner shall sell or distribute the stamps only to licensed stamping agents, as provided in section 77-2603 or 77-2603.01, and the stamping agent shall keep an accurate record of all stamps coming into and leaving the stamping agent's possession. Such stamps shall be sold and accounted for at the face value thereof, except that the Tax Commissioner may, by rule and regulation certified to the State Treasurer, authorize the sale thereof to stamping agents in this state or outside of this state at a discount of one and eighty-five hundredths percent of such face value of the tax as a commission for affixing and canceling such stamps. Any stamping agent using a tax meter machine shall be entitled to the same discount as allowed a stamping agent for affixing and canceling the stamps. The money received by the Tax Commissioner from the sale of the stamps and as revenue from such tax meter impressions shall be deposited by him or her daily with the State Treasurer who shall credit such money as provided in section 77-2602. Upon proof by the Tax Commissioner that he or she can affix such stamps or meter impressions, warehouse and distribute such cigarettes, and collect such revenue at a cost less than any discount allowed to stamping agents pursuant to this section, he or she may then proceed to affix the stamps himself or herself after giving the stamping agents sixty days' notice and purchasing all equipment used by them for the purpose of affixing such stamps or meter impressions at a fair market value.
Source
Laws 1947, c. 267, § 8, p. 863;
Laws 1949, c. 245, § 2, p. 666;
Laws 1949, c. 246, § 1, p. 668;
Laws 1963, c. 458, § 2, p. 1485;
Laws 1965, c. 501, § 3, p. 1596;
Laws 1965, c. 500, § 2, p. 1591;
Laws 1971, LB 87, § 2;
Laws 1985, LB 653A, § 3;
Laws 1985, Second Spec. Sess., LB 3, § 3;
Laws 1987, LB 730, § 29;
Laws 2000, LB 654, § 4;
Laws 2002, Second Spec. Sess., LB 46, § 1;
Laws 2003, LB 572, § 11;
Laws 2011, LB337, § 6;
Laws 2011, LB590, § 30.
Annotations
This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2609 - Stamps; spoiled and unused; destruction; conditions.

77-2609.
Stamps; spoiled and unused; destruction; conditions.
Any spoiled or unused stamps in the hands of the Tax Commissioner shall be destroyed upon the joint certificate of the Tax Commissioner, the State Treasurer, and the Secretary of State, setting forth the number, denomination, and face value of the same. Such certificate shall relieve the Tax Commissioner from accountability in the amount thereof.
Source
Laws 1947, c. 267, § 9, p. 864;
Laws 2002, LB 989, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2610 - Stamps; redemption by Tax Commissioner; errors; adjust.

77-2610.
Stamps; redemption by Tax Commissioner; errors; adjust.
Upon the written request of the original purchaser thereof and upon the return of any unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner shall prepare a voucher showing the amount of such returned unused stamps and shall cause to be drawn a warrant upon the State Treasurer for such amount in favor of the person returning such unused stamps. The refunds shall be paid from the various funds named in section 77-2602 in the same proportions as the proceeds of the tax are allocated. By the terms of sections 77-2601 to 77-2615, the Tax Commissioner and the State Treasurer are specifically authorized to adjust all errors in payments for unused stamps.
Source
Laws 1947, c. 267, § 10, p. 864;
Laws 1959, c. 353, § 7, p. 1246;
Laws 1965, c. 501, § 4, p. 1597;
Laws 1965, c. 459, § 20, p. 1462;
Laws 1969, c. 645, § 11, p. 2562;
Laws 1971, LB 87, § 3;
Laws 2011, LB590, § 31.
Annotations
This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2612 - Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.

77-2612.
Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.
The Tax Commissioner may employ, with the advice and consent of the Governor, a sufficient number of inspectors, clerks, assistants, and agents to enforce sections 77-2601 to 77-2622, including the collection of all stamp taxes and all revenue from cigarette tax meters. In such enforcement, the Tax Commissioner may call to his or her aid the Attorney General, any county attorney, any sheriff, any deputy sheriff, or any other peace officer. The compensation of all persons employed shall be fixed by the Governor and shall be paid from the revenue derived under such sections. The expenses of administering such sections, including necessary assistants, clerical help, cost of enforcement, cost of stamps, and incidental expenses, when approved by the Tax Commissioner, shall be paid by warrants, issued against the General Fund, but such warrants shall not exceed four percent of the funds collected under such sections, such expenses in each instance to be approved by the Tax Commissioner.
The Tax Commissioner may adopt and promulgate rules and regulations which are consistent with sections 77-2601 to 77-2622 and their proper enforcement.
Each stamping agent shall annually apply to the Tax Commissioner, upon forms to be furnished by the Tax Commissioner, for a license to use the tax meter machines, as set forth in section 77-2603, or to purchase such stamps as provided in section 77-2608, or both. The license shall expire on December 31 each year. Each wholesale dealer applying for a stamping agent license shall furnish with such application evidence satisfactory to the Tax Commissioner showing that the wholesale dealer has obtained a license as a wholesale dealer in accordance with section 28-1423. The applicant shall accompany the application with a fee of five hundred dollars to be placed in the General Fund if the license is granted and otherwise to be returned to the applicant. If the applicant is an individual, the application shall include the applicant's social security number. If the application is approved and the bond referred to in section 77-2603 is given and approved, if such bond is required under section 77-2603, the Tax Commissioner shall issue such license which shall be conspicuously posted in the place of business of such stamping agent.
Source
Laws 1947, c. 267, § 12, p. 864;
Laws 1959, c. 353, § 8, p. 1246;
Laws 1965, c. 501, § 5, p. 1597;
Laws 1965, c. 500, § 3, p. 1591;
Laws 1965, c. 364, § 19, p. 1193;
Laws 1978, LB 748, § 43;
Laws 1982, LB 928, § 63;
Laws 1997, LB 752, § 211;
Laws 2002, LB 989, § 14;
Laws 2011, LB590, § 32.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2613 - State Treasurer; disbursements for administration.

77-2613.
State Treasurer; disbursements for administration.
The State Treasurer shall place all sums of money received under sections 77-2601 to 77-2615 as provided in section 77-2602, and from time to time, upon voucher approved by the Tax Commissioner, disburse such sum or sums as may be necessary to administer and carry out the provisions of sections 77-2601 to 77-2615 relating to the collection of the tax, subject to the limitations provided in such sections.
Source
Laws 1947, c. 267, § 13, p. 865;
Laws 1949, c. 245, § 3, p. 666;
Laws 1959, c. 353, § 9, p. 1247;
Laws 1965, c. 501, § 6, p. 1599;
Laws 1965, c. 500, § 4, p. 1593;
Laws 2011, LB590, § 33.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2614 - License; permit; stamp; alter; forge; counterfeit; violations; penalty.

77-2614.
License; permit; stamp; alter; forge; counterfeit; violations; penalty.
Any person who, with intent to defraud the state, shall make, alter, forge, or counterfeit any license, permit, stamp, or cigarette tax meter impression provided for in sections 77-2601 to 77-2615, or who shall have in his or her possession any forged, counterfeited, spurious, or altered license, permit, stamp, or cigarette tax meter impression, with intent to use the same, knowing or having reasonable grounds to believe the same to be such, or shall have in his or her possession one or more cigarette stamps or cigarette tax meter impressions which he or she knows have been removed from the pieces or packages of cigarettes to which they were affixed, or who affixes to any piece or package of cigarettes a stamp or cigarette tax meter impression which he or she knows has been removed from any other piece or package of cigarettes shall be deemed guilty of a Class IV felony.
Source
Laws 1947, c. 267, § 14, p. 865;
Laws 1977, LB 39, § 236;
Laws 2011, LB590, § 34.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2615 - Prohibited acts; violations; penalty; prima facie evidence.

77-2615.
Prohibited acts; violations; penalty; prima facie evidence.
Any person who violates sections 77-2601 to 77-2615, or any rule or regulation adopted and promulgated in accordance therewith, for which a specific penalty is not otherwise provided or who shall, except as permitted by sections 77-2601 to 77-2615, sell, deliver, or accept, with intent to evade the provisions of such sections, any cigarettes upon which the tax provided by section 77-2602 has not been paid or who affixes a stamp permitted under section 77-2603 or 77-2603.01 to a package of cigarettes of a tobacco product manufacturer or brand family not included in the directory pursuant to section 69-2706 or who sells, offers, or possesses for sale in this state cigarettes of a tobacco product manufacturer or brand family not included in the directory shall be deemed guilty of a Class IV felony. If any person is found to have in his or her possession more than ten unstamped packages of cigarettes, except as permitted under section 77-2607, it shall be prima facie evidence of attempt to evade sections 77-2601 to 77-2615.
Source
Laws 1947, c. 267, § 15, p. 866;
Laws 1949, c. 245, § 4, p. 667;
Laws 1977, LB 39, § 237;
Laws 2011, LB590, § 35.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2615.01 - Licensees; disciplinary action; procedure; appeal; joint and several liability; when.

77-2615.01.
Licensees; disciplinary action; procedure; appeal; joint and several liability; when.
(1) In addition to sections 77-2615 and 77-2622, for any violation of sections 77-2601 to 77-2622 or the rules and regulations adopted and promulgated under such sections, the Tax Commissioner may:
(a) After notice and hearing, suspend or revoke the licenses of any person licensed under sections 28-1420 to 28-1429 or 77-2601 to 77-2622. Notice of hearing shall be given as provided in the Administrative Procedure Act; and
(b) Impose an administrative penalty not to exceed one thousand dollars for any violation.
(2) No person whose license has been suspended or revoked shall sell cigarettes or permit cigarettes to be sold during the period of suspension or revocation on the premises occupied by him or her. No disciplinary proceeding or action shall be barred or abated by the expiration, transfer, surrender, continuance, renewal, or extension of any license issued under sections 28-1420 to 28-1429 or 77-2601 to 77-2622.
(3) Any person aggrieved by any decision, order, or finding of the Tax Commissioner may appeal the decision, order, or finding, and the appeal shall be in accordance with the Administrative Procedure Act.
(4) If a person's license has been suspended or revoked and the person's name has been removed for at least ten days from the list of licensed entities published by the Tax Commissioner under subsection (4) of section 77-2603, any person that sells cigarettes to or purchases cigarettes from such person shall be jointly and severally liable for any taxes applicable to such cigarettes under section 77-2602 and for any escrow due on such cigarettes under section 69-2703.
Source
Laws 2002, LB 989, § 15;
Laws 2011, LB590, § 36.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2616 - Use tax; rate.

77-2616.
Use tax; rate.
There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601, used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602.
Source
Laws 1949, c. 224, § 1, p. 628;
Laws 1959, c. 353, § 10, p. 1248;
Laws 1963, c. 457, § 2, p. 1483;
Laws 1965, c. 501, § 7, p. 1559;
Laws 1971, LB 87, § 4;
Laws 1981, LB 506, § 6;
Laws 1982, LB 753, § 2.
Annotations
This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2617 - Use tax; payment; report.

77-2617.
Use tax; payment; report.
Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner.
Source
Laws 1949, c. 224, § 2, p. 629;
Laws 2002, LB 989, § 16.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2618 - Use tax; delinquent; penalty.

77-2618.
Use tax; delinquent; penalty.
If the tax provided for in section 77-2616 is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together with interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, until paid. If attorneys are employed to collect such delinquent tax, ten percent of the tax, penalty, and interest shall be added thereto as a part of the costs of collection.
Source
Laws 1949, c. 224, § 3, p. 629;
Laws 1981, LB 167, § 50;
Laws 1992, Fourth Spec. Sess., LB 1, § 21.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2619 - Use tax; violation; penalty.

77-2619.
Use tax; violation; penalty.
Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such report, shall be deemed guilty of a Class III misdemeanor.
Source
Laws 1949, c. 224, § 4, p. 629;
Laws 1977, LB 39, § 238.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2620 - Contraband cigarettes; confiscation; destruction.

77-2620.
Contraband cigarettes; confiscation; destruction.
All cigarettes subject to the tax as imposed by section 77-2602, to which stamps have not been affixed or tax impressions made, as required by sections 77-2601 to 77-2615, except as permitted by the provisions of section 77-2607, when found in any place in this state are declared to be contraband goods and may be seized by the Tax Commissioner, by the Tax Commissioner's agents or employees, or by any peace officer of this state, when directed by the Tax Commissioner to do so, without a warrant. The Tax Commissioner may, upon satisfactory proof, direct the return of any confiscated cigarettes when he or she has reason to believe that the owner thereof has not willfully or intentionally evaded any tax imposed under section 77-2602. The Tax Commissioner may, in the absence of proof of good faith, confiscate any unstamped cigarettes or cigarettes without tax impressions found in the possession of any person, except as permitted by section 77-2607. Any cigarettes forfeited to the state under this section shall be destroyed or used for law enforcement purposes and then destroyed. The Tax Commissioner, his or her agents and employees, and any peace officer of this state, when directed so to do, shall not in any way be responsible in any court for the seizure or the confiscation of any unstamped packages of cigarettes or cigarettes without tax impressions.
Source
Laws 1951, c. 272, § 1, p. 906;
Laws 1965, c. 501, § 8, p. 1599;
Laws 1965, c. 500, § 5, p. 1593;
Laws 2002, LB 989, § 17;
Laws 2003, LB 572, § 12;
Laws 2011, LB590, § 37.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee.

77-2621.
Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in the State of Nebraska, upon application and filing of a bond in form and penalty and with such sureties as may be approved by the Tax Commissioner, may be designated as a carrier of unstamped cigarettes from any bonded warehouse to a licensed wholesale tobacco dealer in the State of Nebraska, and a carrier's permit shall be issued by the Tax Commissioner upon receipt of a fee of ten dollars. One of the conditions of such bond shall be that the bonded carrier shall be liable to the State of Nebraska in an amount equal to the tax due on the quantity of cigarettes consigned to the licensed tobacco dealer.
Source
Laws 1951, c. 255, § 1, p. 876;
Laws 1982, LB 928, § 64.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2622 - Common carrier; unstamped cigarettes; bond; permit; violation; penalty.

77-2622.
Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
Failure to comply with section 77-2621 shall be cause for revocation of the permit issued under section 77-2621 and forfeiture of the bond posted pursuant to section 77-2621.
Source
Laws 1951, c. 255, § 2, p. 877;
Laws 2011, LB590, § 38.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701 - Act, how cited.

77-2701.
Act, how cited.
Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, and 77-27,238 to 77-27,241 shall be known and may be cited as the Nebraska Revenue Act of 1967.
Source
Laws 1967, c. 487, § 1, p. 1533;
Laws 1984, LB 1124, § 2;
Laws 1985, LB 715, § 1;
Laws 1985, LB 273, § 40;
Laws 1987, LB 773, § 1;
Laws 1987, LB 772, § 1;
Laws 1987, LB 775, § 14;
Laws 1987, LB 523, § 12;
Laws 1989, LB 714, § 1;
Laws 1989, LB 762, § 9;
Laws 1991, LB 444, § 1;
Laws 1991, LB 773, § 6;
Laws 1991, LB 829, § 19;
Laws 1992, LB 871, § 3;
Laws 1992, LB 1063, § 180;
Laws 1992, Second Spec. Sess., LB 1, § 153;
Laws 1992, Fourth Spec. Sess., LB 1, § 22;
Laws 1993, LB 138, § 69;
Laws 1993, LB 240, § 1;
Laws 1993, LB 345, § 14;
Laws 1993, LB 587, § 20;
Laws 1993, LB 815, § 22;
Laws 1994, LB 901, § 1;
Laws 1994, LB 938, § 1;
Laws 1995, LB 430, § 2;
Laws 1996, LB 106, § 2;
Laws 1997, LB 182A, § 1;
Laws 1998, LB 924, § 27;
Laws 2001, LB 172, § 10;
Laws 2001, LB 433, § 2;
Laws 2002, LB 57, § 2;
Laws 2002, LB 947, § 3;
Laws 2003, LB 72, § 1;
Laws 2003, LB 168, § 1;
Laws 2003, LB 282, § 6;
Laws 2003, LB 759, § 4;
Laws 2004, LB 1017, § 2;
Laws 2005, LB 28, § 1;
Laws 2005, LB 312, § 6;
Laws 2006, LB 872, § 1;
Laws 2006, LB 968, § 3;
Laws 2006, LB 1189, § 1;
Laws 2007, LB223, § 3;
Laws 2007, LB343, § 1;
Laws 2007, LB367, § 9;
Laws 2008, LB916, § 5;
Laws 2009, LB9, § 2;
Laws 2012, LB727, § 34;
Laws 2012, LB830, § 1;
Laws 2012, LB970, § 1;
Laws 2012, LB1080, § 2;
Laws 2014, LB96, § 1;
Laws 2014, LB867, § 8;
Laws 2015, LB3, § 1;
Laws 2015, LB419, § 1;
Laws 2016, LB774, § 2;
Laws 2017, LB217, § 14;
Laws 2019, LB57, § 2;
Laws 2021, LB26, § 1;
Laws 2021, LB595, § 2;
Laws 2022, LB917, § 1;
Laws 2022, LB984, § 1;
Laws 2023, LB727, § 58.
Operative Date: June 7, 2023
Annotations
Section 2-1208 imposes a tax directly upon the licensee racetrack. Section 77-2701 et seq. impose a sales tax upon the purchaser. Thus, section 77-2701 does not conflict with the provisions of section 2-1208 which prohibit any additional taxes from being imposed upon the licensee. Governors of Ak-Sar-Ben v. Department of Rev., 217 Neb. 518, 349 N.W.2d 385 (1984).
The act authorizes the use of the combined or unitary apportionment method of reporting to determine the income of a corporation engaged in a unitary business operation. PMD Investment Co. v. State, 216 Neb. 553, 345 N.W.2d 815 (1984).
This act does not authorize State Tax Commissioner to exclude partners and partnerships nor Subchapter S corporations from benefit of transitional period regulation. Altsuler v. Peters, 190 Neb. 113, 206 N.W.2d 570 (1973).
Nebraska Revenue Act of 1967 does not violate the Constitution of Nebraska. Anderson v. Tiemann, 182 Neb. 393, 155 N.W.2d 322 (1967).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.01 - Income tax; rate.

77-2701.01.
Income tax; rate.
Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1990, and before January 1, 1991, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and forty-three-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1991, and before January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and seventy-hundredths percent. Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 2013, under the Internal Revenue Code of 1986, as amended, the rates of the income tax levied pursuant to section 77-2715 shall be as provided in section 77-2715.03.
Source
Laws 1984, LB 892, § 1;
Laws 1985, Second Spec. Sess., LB 35, § 1;
Laws 1986, LB 539, § 1;
Laws 1987, LB 773, § 2;
Laws 1990, LB 1059, § 32;
Laws 2012, LB970, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.02 - Sales tax; rate.

77-2701.02.
Sales tax; rate.
Pursuant to section 77-2715.01:
(1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;
(2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half percent;
(3) Commencing July 1, 1999, and until the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent;
(4) Commencing on the start of the first calendar quarter after July 20, 2002, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent; and
(5) Commencing July 1, 2023, the rate of the sales tax levied pursuant to section 77-2703 shall be five and one-half percent, except that such rate shall be two and three-quarters percent on transactions occurring within a good life district as defined in section 77-4403.
Source
Laws 1984, LB 892, § 2;
Laws 1986, LB 539, § 2;
Laws 1990, LB 1059, § 33;
Laws 1998, LB 1104, § 12;
Laws 2002, LB 1085, § 2;
Laws 2003, LB 759, § 5;
Laws 2023, LB727, § 59.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.03 - Changes; when effective; relief from liability; conditions.

77-2701.03.
Changes; when effective; relief from liability; conditions.
(1) The sales tax rate may only be changed effective at the beginning of a calendar quarter.
(2) Any sales tax exemption or repeal of any sales tax exemption shall only be effective at the beginning of a calendar quarter.
(3) Any change in sales tax rate or base dealing with a service covering a period of time starting before and ending after the effective date of the change shall be effective as follows: (a) For a rate increase or base expansion, the change shall apply to the first billing period commencing on or after the effective date; and (b) for a rate decrease or base contraction, the change shall apply to bills rendered on or after the effective date.
(4) A seller shall be relieved of liability for failing to collect tax at the new effective rate if the state fails to provide a period of at least thirty days between enactment of the statute providing for a rate change and the effective date of such rate change, the seller collected tax at the immediately preceding effective rate, and the seller's failure to collect at the newly effective rate does not extend beyond thirty days after the date of enactment of the new rate.
(5) Subsection (4) of this section shall not apply if the seller fraudulently failed to collect at the new rate or solicits purchasers based on the immediately preceding effective rate.
Source
Laws 2003, LB 282, § 7;
Laws 2009, LB165, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.04 - Definitions, where found.

77-2701.04.
Definitions, where found.
For purposes of sections 77-2701.04 to 77-2713 and 77-27,239, unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.56 shall be used.
Source
Laws 1992, LB 871, § 4;
Laws 1992, Fourth Spec. Sess., LB 1, § 23;
Laws 1993, LB 345, § 15;
Laws 1998, LB 924, § 28;
R.S.Supp.,2002, § 77-2702.03;
Laws 2003, LB 282, § 8;
Laws 2003, LB 759, § 6;
Laws 2004, LB 1017, § 3;
Laws 2005, LB 312, § 7;
Laws 2006, LB 968, § 4;
Laws 2006, LB 1189, § 2;
Laws 2007, LB223, § 4;
Laws 2007, LB367, § 10;
Laws 2008, LB916, § 6;
Laws 2009, LB9, § 3;
Laws 2012, LB727, § 35;
Laws 2012, LB830, § 2;
Laws 2012, LB1080, § 3;
Laws 2014, LB96, § 2;
Laws 2014, LB867, § 9;
Laws 2015, LB419, § 2;
Laws 2019, LB57, § 3;
Laws 2021, LB26, § 2;
Laws 2021, LB595, § 3;
Laws 2022, LB984, § 2;
Laws 2023, LB727, § 60.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.06 - Annexed to real estate, defined.

77-2701.06.
Annexed to real estate, defined.
Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by the Department of Revenue by rule and regulation.
Source
Laws 1993, LB 345, § 29;
R.S.1943, (1996), § 77-2702.24;
Laws 2003, LB 282, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.07 - Business, defined.

77-2701.07.
Business, defined.
Business means any activity engaged in by any person or caused to be engaged in by him or her with the object of gain, benefit, or advantage, either direct or indirect.
Source
Laws 1992, LB 871, § 5;
R.S.1943, (1996), § 77-2702.04;
Laws 2003, LB 282, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.08 - Certified automated system, defined.

77-2701.08.
Certified automated system, defined.
Certified automated system means software certified under the streamlined sales and use tax agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate member state, and maintain a record of the transaction.
Source
Laws 2003, LB 282, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.09 - Certified service provider, defined.

77-2701.09.
Certified service provider, defined.
Certified service provider means an agent certified under the streamlined sales and use tax agreement to perform all of the seller's sales tax collection functions, other than to remit tax on its own retail purchases.
Source
Laws 2003, LB 282, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.11 - Delivery charges, defined.

77-2701.11.
Delivery charges, defined.
Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. Delivery charges does not include United States postage charges on direct mail that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source
Laws 2003, LB 282, § 15;
Laws 2014, LB867, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.12 - Direct mail, defined.

77-2701.12.
Direct mail, defined.
Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. Direct mail includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. Direct mail does not include multiple items of printed material delivered to a single address.
Source
Laws 2003, LB 282, § 16.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.14 - Entity-based exemption, defined.

77-2701.14.
Entity-based exemption, defined.
Entity-based exemption means an exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based exemption.
Source
Laws 2003, LB 282, § 18;
Laws 2006, LB 887, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.15 - Governing board, defined.

77-2701.15.
Governing board, defined.
Governing board means the body containing representatives from each state that is a member of the streamlined sales and use tax agreement that is responsible for approving membership or withdrawal of states to the agreement, registering retailers to collect sales and use tax from purchasers in the member states, certifying service providers and automated systems for collecting sales and use taxes, approving monetary allowances for certified service providers and certified automated systems, resolving disputes among member states or with retailers or certified service providers, and otherwise executing the provisions of the agreement for the benefit of the member states under the terms of the agreement.
Source
Laws 2003, LB 282, § 19.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2701.17 - In this state or within the state, defined.

77-2701.17.
In this state or within the state, defined.
In this state or within the state means within the exterior limits of the State of Nebraska and includes all the territory within these limits owned by or ceded to the United States of America.
Source
Laws 1992, LB 871, § 9;
R.S.1943, (1996), § 77-2702.08;
Laws 2003, LB 282, § 21.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.