Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-005 - RETAILERS AND SELLERS

Current through June 17, 2024
005.01 Retailer means any seller and wherever
				either of these terms is used, it is construed to include the other. Retailer
				includes:
005.01A Any person engaged in the
				business of selling, leasing, or renting property or services the receipts of
				which are subject to sales tax;
005.01B Any person engaged in the business of
				making sales at auction of tangible personal property for storage, use, or
				other consumption, or who is collecting the proceeds of an auction (
				Reg-1-034
				Auction and Consignment Sales);
005.01C Any person who leases or rents
				tangible personal property to another for storage, use, or other consumption,
				except film rentals when sales tax is charged on the admission, and
				interchanged railroad rolling stock (
				Reg-1-018 Rent
				or Lease of Tangible Personal Property);
005.01D Any person who is renting or
				furnishing lodging for periods of less than 30 days, except a facility which is
				either licensed under the Health Care Facility Licensure Act of the Nebraska
				Revised Statutes, or operated by an educational institution established or
				recognized under Chapter 79 or 85 of the Nebraska Revised Statutes, when rooms
				are regularly used to house students for a consideration for periods in excess
				of 30 days (
				Reg-1-046,
				Hotels, Lodgings, and Accommodations);
005.01E Any person who is furnishing
				telephone, mobile telecommunications, telegraph, gas, electricity, sewer, or
				water service (
				Reg-1-065,
				Telecommunications Service, and
				Reg-1-066,
				Sewer and Water);
005.01F Any
				person who is furnishing community or county antenna television service or
				satellite programming service (
				Reg-1-081,
				Community or County Antenna Television Service);
005.01G Any person who is charging
				admissions, except admissions charged by elementary or secondary schools,
				public or private, or school districts, student organizations, or
				parent-teacher associations pursuant to an agreement with proper school
				authorities, or admissions to fund-raising events by ballot question
				committees, candidate committees, independent committees, and political party
				committees that are registered with the Political Accountability and Disclosure
				Commission or are for candidates for federal office (
				Reg-1-044,
				Admissions);
005.01H Any person who
				is renting or otherwise furnishing tangible personal property under an
				agreement requiring the periodic cleaning or laundering of such tangible
				personal property (
				Reg-1-049,
				Linen and Clothing Suppliers);
005.01I Any person who is selling or
				otherwise providing warranties, guarantees, service contracts, or maintenance
				agreements covering taxable property or services (
				Reg-1-074,
				Warranties and Guarantees);
005.01J
				Any person who is selling or otherwise providing computer software or computer
				software training, when provided by the retailer that sold the software (
				Reg-1-088
				Computer Software);
005.01K Any
				contractor who has elected to be treated as a retailer, or any contractor who
				has failed to make an election (
				Reg-1-017,
				Contractors);
005.01L Any person
				who is selling live plants, other than as a part of the transfer of an
				improvement to real estate or the real estate (
				Reg-1-017,
				Contractors);
005.01M Any person
				who is the promoter, operator, or organizer of a fair, flea market, craft show,
				or similar event (
				Reg-1-033,
				Transient and Itinerant Sellers.)
005.01M(1)
				Retailer does not include any person making sales at a fair, flea market, craft
				show, or similar event when the licensed promoter, operator, or organizer has
				arranged to remit the sales tax on behalf of that person for the
				show.
005.01N Any person
				providing any of the following:
005.01N(1)
				Animal specialty services, except for veterinary services and specialty
				services performed on livestock (
				Reg-1-102,
				Animal Specialty Services);
005.01N(2) Building cleaning services (
				Reg-1-098,
				Building Cleaning);
005.01N(3)
				Digital audio works, digital audiovisual works, digital books, and digital
				codes;
005.01N(4) Installing and
				applying tangible personal property where the sale of the property is subject
				to tax (
				Reg-1-082,
				Labor Charges);
005.01N(5) Motor
				vehicle washing, waxing, towing, and painting services (
				Reg-1-099,
				Motor Vehicle Services);
005.01N(6)
				Pest control services (
				Reg-1-100,
				Pest Control Services);
005.01N(7)
				Recreational vehicle park services (
				Reg-1-103,
				Recreational Vehicle Park Services);
005.01N(8) Repairing or maintaining tangible
				personal property, except motor vehicles, where the sale of the property would
				be subject to tax (
				Reg-1-082,
				Labor Charges); and
005.01N(9)
				Security and detective services (
				Reg-1-101,
				Security and Detective Services.)
005.01O Option 1 contractors who install,
				construct, service, repair, replace, upgrade, or remove outlets, wire, cable,
				or any other property for telephone, telegraph, cable, satellite, or mobile
				telecommunications services on the customer's or service provider's side of the
				demarcation point (
				Reg-1-017,
				Contractors.)
005.01P Option 2 and
				Option 3 contractors who install, construct, service, repair, replace, upgrade,
				or remove outlets, wire, cable, or any other property for telephone, telegraph,
				cable, satellite, or mobile telecommunications services (
				Reg-1-017,
				Contractors):
005.01P(1) On the service
				provider's side of the demarcation point, or
005.01P(2) On the customer's side of the
				demarcation point when acting as a subcontractor for telephone, telegraph,
				cable, satellite, or mobile telecommunications service providers.