Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 28 › Section 316-28-002 - DEFINITIONS

Current through June 17, 2024
002.01 Cigarettes and other tobacco products
"Cigarettes and other tobacco products" means any roll of
				  tobacco wrapped in paper, leaf tobacco, or in any substance containing tobacco
				  and shall include any pipe tobacco, chewing tobacco, or other sundry tobacco
				  products.
002.02 Cleaning
				agents
"Cleaning agents" includes, but is not limited to, all soaps,
				  detergents, solvents, or other cleaning substances used for cleaning buildings,
				  places, animals, or other things.
002.03 Delivery
"Delivery" is held to have taken place in this state when
				  physical possession of the products, including by-products, is actually
				  transferred to the purchaser within this state, or when the products, including
				  by-products, are placed in the mails or delivered to a common or contract
				  carrier at a point outside this state and directed to the purchaser in this
				  state.
EXAMPLE: A product sold by an Iowa wholesaler to a Nebraska
				  wholesaler is shipped from Iowa to the Nebraska purchaser by common carrier.
				  Delivery is held to have taken place in this state. However, the litter fee
				  would not apply unless the Iowa wholesaler was engaged in business in this
				  state.
002.04 Engaging in
				business in this state
"Engaging in business in this state" means and includes any
				  of the following:
002.04A Maintaining,
				occupying, or using permanently or temporarily, directly or indirectly, or
				through an agent, by whatever name called, an office, place of distribution,
				sales or sample room or place, warehouse, or storage place or other place of
				business;
002.04B Having any
				representatives, agents, salesmen, canvassers, or solicitors operating in this
				state under the authority of the manufacturer, wholesaler, or retailer or a
				subsidiary of the manufacturer, wholesaler, or retailer for the purpose of
				producing, selling, delivering, or taking of orders, for any tangible personal
				property;
002.04C Deriving receipts
				from the rental or lease of tangible personal property in this state;
002.04D Soliciting retail sales of tangible
				personal property from residents of this state on a continuous, regular, or
				systematic basis by means of advertising which is broadcast from or relayed
				from a transmitter within this state or distributed from a location within this
				state;
002.04E Soliciting orders
				from residents of this state for tangible personal property by mail, if the
				solicitations are continuous, regular, seasonal, or systematic and if the
				retailer benefits from any banking, financing, debt collection, or marketing
				activities occurring in this state or benefits from the location in this state
				of authorized installation, servicing, or repair facilities;
002.04F Being owned or controlled by the same
				interests which own or control any retailer engaged in business in the same or
				similar line of business in this state; or
002.04G Maintaining or having a franchisee or
				licensee operating under the retailers trade name in this state if the
				franchisee or licensee is required to collect the tax under the Nebraska
				Revenue Act of 1967.