reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 4 - RENEWAL OF REAL PROPERTY APPRAISER CREDENTIAL › Section 298-4-002 - CRIMINAL HISTORY RECORD CHECK

Current through June 17, 2024
002.01 Any
				credential holder randomly selected to submit, along with the application for
				renewal, two copies of legible ink-rolled fingerprint cards or equivalent
				electronic fingerprint submissions to the Board will be notified by certified
				mail no later than June 30 of the year in which the credential holder was
				selected for the criminal history record check.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 4 - RENEWAL OF REAL PROPERTY APPRAISER CREDENTIAL › Section 298-4-003 - APPLICATION

Current through June 17, 2024
A credential issued under the Real Property Appraiser Act
				  other than a temporary credential remains in effect until December 31 of the
				  designated year unless surrendered, revoked, suspended, or canceled prior to
				  such date. A credential, other than a trainee real property appraiser
				  credential, may be renewed for one or two years; the trainee real property
				  appraiser credential remains in effect until December 31 of the second year of
				  the two-year continuing education period. The entire two-year continuing
				  education period must be satisfactorily completed prior to renewing a
				  credential for a two-year period.
003.01 Any applicant for renewal of a trainee
				real property appraiser credential must:
003.01A Submit an application and required
				documentation on forms approved by the Board showing compliance by the
				applicant with all renewal and continuing education requirements established by
				the Act and by this Title; and
003.01B Pay a non-refundable criminal history
				record check fee of $5.00 for each year of renewal for maintenance of the
				random fingerprint audit program.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 5 - REAL PROPERTY APPRAISER INACTIVE STATUS › Section 298-5-001

Current through June 17, 2024
Every credential holder other than a holder of a temporary
				  credential may request that his or her credential be placed on inactive status
				  for a period not to exceed two years. If granted, the inactive status period
				  begins on the date application was approved. If the credential holder's
				  credential expires during the inactive period, and the credential holder fails
				  to reinstate his or her credential prior to the completion of the two year
				  period, the credential holder may reapply for credentialing, and if so, meet
				  the current requirements in place at the time of application.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 5 - REAL PROPERTY APPRAISER INACTIVE STATUS › Section 298-5-002 - INACTIVE STATUS APPLICATION

Current through June 17, 2024
002.01 Any
				credential holder making a request for a credential to be placed on inactive
				status must:
002.01A Submit an application on
				a form approved by the Board showing compliance by the applicant with all
				inactive status requirements established by the Act and by this
				Title;
002.01B Pay a non-refundable
				inactive credential application fee of $100.00; and
002.01C Pay a non-refundable inactive
				credentialing fee of $300.00.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 5 - REAL PROPERTY APPRAISER INACTIVE STATUS › Section 298-5-003 - REINSTATEMENT APPLICATION

Current through June 17, 2024
003.01 Any
				credential holder making a request for a credential to be reinstated to active
				status must:
003.01A Submit an application on
				a form approved by the Board and documentation showing compliance by the
				applicant with all reinstatement requirements established by the Act and by
				this Title; and
003.01B Pay a
				non-refundable inactive credential application fee of $100.00.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 6 - EDUCATION PROVIDER ACTIVITY REQUIREMENTS › Section 298-6-002 - QUALIFYING EDUCATION

Current through June 17, 2024
002.01
Requirements
002.01A All core
				curriculum courses shall be approved as qualifying education by the Appraiser
				Qualifications Board of The Appraisal Foundation through its Course Approval
				Program, or be included as curriculum in a degree program of an accredited
				college or university that has had all or part of its curriculum approved by
				the Appraiser Qualifications Board of The Appraisal Foundation.
002.01B Any appraisal subject matter elective
				qualifying education activity must contribute to an attendee's development of
				real property appraiser related competency in any one or more of the following
				subjects:
(1) Real property appraisal
				practice,
(2) Valuation methodology
				and/or techniques,
(3) Market
				fundamentals, characteristics, conditions, and analysis,
(4) Real property concepts, characteristics,
				and analysis,
(5) Real property
				appraiser and client communication,
(6) Computation, and/or
(7) Legal considerations.
002.01C Each qualifying education
				activity shall be at least 15 hours in length, not to exceed eight hours per
				day. At least a one-half hour break shall be given to attendee(s) by no later
				than the end of four hours of class in any day.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 6 - EDUCATION PROVIDER ACTIVITY REQUIREMENTS › Section 298-6-003 - CONTINUING EDUCATION

Current through June 17, 2024
003.01
Requirements
003.01A Any
				continuing education activity must contribute to a credential holder's
				development of real property appraiser related skill, knowledge, and competency
				in any one or more of the following subjects:
(1) Real property appraisal
				practice,
(2) Valuation methodology
				and/or techniques,
(3) Market
				fundamentals, characteristics, conditions, and analysis,
(4) Real property concepts, characteristics,
				and analysis,
(5)
				Communication,
(6) Arbitration,
				dispute resolution,
(7) Ethics and
				standards of professional practice, USPAP,
(8) Valuation bias, fair housing, and/or
				equal opportunity,
(9) Land use
				planning, zoning,
(10) Management,
				leasing, timesharing,
(11) Property
				development, partial interests,
(12) Real estate law, easements, and legal
				interests,
(13) Real estate
				litigation, damages, condemnation,
(14) Real estate financing and
				investment,
(15) Real property
				appraisal-related computer applications,
(16) Real estate securities and
				syndication,
(17) Seller
				concessions and impact on value, and/or
(18) Energy-efficient items and "green
				building" appraisals.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 6 - EDUCATION PROVIDER ACTIVITY REQUIREMENTS › Section 298-6-004 - SUPERVISORY REAL PROPERTY APPRAISER AND TRAINEE COURSE

Current through June 17, 2024
004.01
Requirements
004.01A Each supervisory real property
				appraiser and trainee course shall be at least two hours in length, not to
				exceed eight hours per day. At least a one-half hour break shall be given to
				attendee(s) by no later than the end of four hours of class in any
				day.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 6 - EDUCATION PROVIDER ACTIVITY REQUIREMENTS › Section 298-6-005 - INSTRUCTORS

Current through June 17, 2024
Any instructor(s) that meet the education provider's
				  instructor qualifications policy, who is responsible for ensuring that the
				  activity content is communicated to the activity's audience as approved, must
				  be identified on the education provider's application submitted for approval of
				  the activity. Such identification must include first name, last name, email
				  address, and phone number, and state the instructor's qualification as
				  specified in Section
				  005.01 of this Chapter.
005.01 An instructor for any qualifying
				education activity, continuing education activity, or supervisory real property
				appraiser and trainee course, must satisfy at least one of the following
				qualifications:
005.01A Hold a bachelor's
				degree in any field and have at least three years of experience directly
				related to the subject matter to be taught;
005.01B Hold a master's degree or higher in
				any field and have at least one year of experience directly related to the
				subject matter to be taught;
005.01C Hold a master's degree or higher in a
				field that is directly related to the subject matter to be taught;
005.01D Have five years of real property
				appraisal practice teaching experience directly related to the subject matter
				to be taught; or
005.01E Have seven
				years of real property appraisal practice experience directly related to the
				subject matter to be taught.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 7 - APPRAISAL MANAGEMENT COMPANY REGISTRATION › Section 298-7-001 - APPLICATION

Current through June 17, 2024
To qualify for registration as an appraisal management
				  company, an applicant must comply with all of the provisions of the AMC Act and
				  this Title relating to registration.
001.01 Any applicant for registration as an
				appraisal management company must:
001.01A
				Submit an application and required documentation on forms approved by the Board
				showing compliance by the applicant with all registration requirements
				established by the AMC Act or by this Title; and
001.01B Pay a non-refundable application fee
				of $350.00.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 7 - APPRAISAL MANAGEMENT COMPANY REGISTRATION › Section 298-7-002 - RENEWAL

Current through June 17, 2024
An applicant for renewal of an appraisal management company
				  registration must comply with all of the provisions of the AMC Act and this
				  Title relating to registration.
002.01
				Any applicant for renewal of a registration as an appraisal management company
				must, no later than sixty days prior to the expiration of the current
				registration:
002.01A Submit an application
				and required documentation on forms approved by the Board showing compliance by
				the applicant with all registration and renewal requirements established by the
				AMC Act and by this Title, which includes the following information for any AMC
				appraiser who has performed an appraisal of real property or real estate for
				the applicant in connection with a covered transaction in the State of Nebraska
				during the twelve-month period ending ninety days prior to the expiration date
				of the current registration:
(1) First and
				last name,
(2) Credential
				number,
(3) Number of appraisals
				performed,
(4) Earliest appraisal
				submission date, and
(5) Latest
				appraisal submission date;
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 7 - APPRAISAL MANAGEMENT COMPANY REGISTRATION › Section 298-7-003 - FEDERALLY REGULATED APPRAISAL MANAGEMENT COMPANIES

Current through June 17, 2024
A federally regulated appraisal management company must
				  report all information required to be submitted to the Appraisal Subcommittee
				  pursuant to Title XI of the Financial Institutions Reform, Recovery, and
				  Enforcement Act of 1989, the AMC rule, and any policy or rule established by
				  the Appraisal Subcommittee related to its operation in this state, including,
				  but not limited to, the collection of information related to ownership.
003.01 Any federally regulated appraisal
				management company that does not hold a registration as an appraisal management
				company issued by the Board must submit the information required for the AMC
				Registry on a form approved by the Board.
003.02 Pay an annual AMC Registry fee in the
				amount of $25.00 for each AMC Appraiser reported pursuant to Section
				003.01 of this Chapter; and
003.03 Pay a non-refundable reporting form
				processing fee of $350.00.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 8 - INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS › Section 298-8-001 - GENERAL

Current through June 17, 2024
001.01 The Board will not enter into disputes
				that solely concern the valuation of any property.
001.02 Except for those filed by the Board,
				all grievances shall be in writing and signed, setting forth in clear and
				concise language the alleged violations of the Act, AMC Act, and/or the Rules
				and Regulations of the Board. Any documentation in support of the alleged
				violations shall be included with the grievance.
001.03 Nothing in this Chapter limits or
				precludes the Board in the performance of its investigatory duties under the
				Act or AMC Act.
001.04 All
				disciplinary hearings for any violation of the Act, AMC Act, and/or this Title
				will be governed by the Administrative Procedures Act and 297 NAC 4.
001.05 All investigations or disciplinary
				actions that are not formally dismissed are published on the Board's website
				for a period of ten years from the date of execution of a consent agreement or
				the date of order resulting in disciplinary action, and reported to the
				Appraisal Subcommittee of the Federal Financial Institutions Examination
				Council as required.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 8 - INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS › Section 298-8-002 - VIOLATION OF REAL PROPERTY APPRAISER ACT

Current through June 17, 2024
002.01 Any person
				in the State of Nebraska is subject to the procedures established by this
				Chapter for any alleged violations of the Act, the standards established by
				this Title, or of this Title. Such procedure shall not suspend or preclude any
				other proceedings otherwise allowed by the Act or by other law.
002.02 If technical assistance is required to
				assist with the investigation and/or hearing, the Board may contract with or
				use a qualified person. A member of the Board may participate in the
				investigation; however, no board member may vote on any matter in which he or
				she is appointed by his or her fellow board members to participate in an
				investigation. Any person in contract with the Board to provide technical
				assistance for an investigation reports his or her findings to the Board's
				investigator as requested.
002.03
				Upon receipt of a grievance not filed by the Board, the following steps are
				generally followed:
002.03A If applicable, the
				aggrieved person will be notified in writing that the grievance has been
				received, and provided the investigation number assigned to the grievance and
				directions to follow the matter through the minutes of the Board meetings in
				which the grievance is discussed.
002.03B The person against whom the grievance
				is filed will be notified in writing of the grievance and the allegations, and
				may be requested to:
002.03B.1 Submit true
				copies of report(s) and workfile(s), within an appropriate period of time as
				determined by the investigator; and/or
002.03B.2 Answer the allegations in writing,
				electronically, or verbally as determined by the
				investigator.
002.03C The
				Board's investigator evaluates the grievance, along with any information
				obtained pursuant to Section
				002.03B of this
				Chapter, to determine jurisdiction and make a preliminary determination as to
				whether any violations of the Act or this Title have been alleged. Upon
				conclusion of the evaluation, the investigator will make a presentation to the
				Board as to whether sufficient evidence exists to proceed with an
				investigation.
002.03D The Board
				reviews the evidence provided by the investigator and determines whether the
				allegation(s) should be dismissed, or whether the allegation(s) should be
				investigated.
002.03D.1 If the Board
				determines that the allegations(s) should be investigated, the person under
				investigation will be notified of the investigation and any alleged violations
				of the Act or this Title in writing; or
002.03D.2 If the Board determines that the
				allegation(s) should be dismissed, the person under investigation will be
				notified of dismissal in writing.
Nebraska Administrative Code › Topic - REAL PROPERTY APPRAISER BOARD › Title 298 - NEBRASKA REAL PROPERTY APPRAISER BOARD › Chapter 8 - INVESTIGATIONS AND DISCIPLINARY PROCEEDINGS › Section 298-8-003 - VIOLATION OF THE AMC REGISTRATION ACT

Current through June 17, 2024
003.01 All
				registered appraisal management companies and all applicants for a registration
				in the State of Nebraska are subject to the complaint procedures established by
				this Chapter for any alleged violations of the AMC Act, the standards
				established by this Title, or of this Title. Such procedure shall not suspend
				or preclude any other proceedings otherwise allowed by the AMC Act or by other
				law.
003.02 If technical assistance
				is required to assist with the investigation and/or hearing, the Board may
				contract with or use qualified individuals or companies. A member of the Board
				may participate in the investigation; however, no board member may vote on any
				matter in which he or she was appointed by his or her fellow board members to
				participate in an investigation. Any person under contract with the Board to
				provide technical assistance for an investigation reports his or her findings
				to the Board's investigator as requested.
003.03 Upon receipt of a grievance not filed
				by the Board, the following steps are generally followed:
003.03A If applicable, the aggrieved person
				is notified in writing that the grievance has been received, and provided the
				investigation number assigned to the grievance and directions to follow the
				matter through the minutes of the Board meetings in which the grievance is
				discussed.
003.03B The person
				against whom the grievance is filed is notified in writing of the grievance and
				the allegations, and may be requested to answer the allegations in writing,
				electronically, or verbally within an appropriate period of time as determined
				by the investigator.
003.03C The
				Board's investigator evaluates the grievance, along with any information
				obtained pursuant to Section
				003.03B of this
				Chapter, to determine jurisdiction and to make a preliminary determination as
				to whether any violations of the AMC Act or this Title have been alleged. Upon
				conclusion of the evaluation, the investigator will make a presentation to the
				Board as to whether sufficient evidence exists to proceed with an
				investigation.
003.03D The Board
				reviews the evidence provided by the investigator and determines whether the
				allegation(s) should be dismissed, or whether the allegation(s) should be
				investigated.
003.03D.1 If the Board
				determines that the allegations(s) should be investigated, the person under
				investigation is notified of the investigation and any alleged violations of
				the AMC Act or this Title in writing; or
003.03D.2 If the Board determines that the
				allegation(s) should be dismissed, the person under investigation is notified
				of dismissal in writing.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-001 - NATURE OF THE SALES TAX

Current through June 17, 2024
001.01 The sales tax is imposed upon the
				gross receipts from all sales, leases, rentals, installation, application,
				repair, or maintenance of tangible personal property, the gross receipts of
				every person providing or installing utility services, the gross receipts of a
				retailer of intellectual or entertainment properties, the gross receipts from
				the sale of admissions, the gross receipts from renting or furnishing
				accommodations or lodging for periods of less than thirty days, and the gross
				receipts from the sale or providing of certain enumerated services. (
				Reg-1-007,
				Gross Receipts)
001.01A For the purposes of
				the sales and use tax regulations, the term property shall mean all tangible
				and intangible property, rights, licenses, and franchises subject to tax under
				section
				77-2703(1)
				of the Nebraska Revised Statutes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-002 - USE TAX

Current through June 17, 2024
002.01 Use Tax in General
Use tax is not a duplication of the sales tax. The sales tax
				  and the use tax complement each other and together provide a uniform tax upon
				  the sale, lease, rental, storage, use, distribution, or other consumption of
				  tangible personal property and certain specified labor and services. The
				  tangible personal property, labor, and services which are included in the sales
				  and use tax base are described in Reg-1-001.01, Nature of the Sales
				  Tax.
002.02 Use Tax Imposed
The use tax is imposed upon the storage, use, distribution,
				  or other consumption of tangible personal property and certain specified labor
				  and services when the purchase of the tangible personal property, labor, or
				  services would be subject to sales tax under Reg-1-001.01, Nature of the Sales
				  Tax. Use tax applies whenever the sales tax has not been paid.
002.02A Any property, as defined in
				Reg-1-001
				sold, leased, or rented by any person for delivery in Nebraska is presumed to
				be sold, leased, or rented for storage, use, distribution, or other consumption
				in Nebraska, until the contrary is proven. The burden of proving that any
				property delivered in Nebraska is delivered for a purpose other than storage,
				use, distribution, or other consumption in Nebraska is on the person who
				purchases, leases, or rents the property .
002.02B If sales tax has been properly paid
				on the sale, purchase, use, or other consumption of property or services in
				another state at a rate equal to or greater than the rate in Nebraska, or if
				sales tax has been properly paid in Nebraska, no use tax is due. (
				Reg-1-071,
				Credit for Tax Paid to Another State)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-003 - NON-NEXUS SELLERS

Current through June 17, 2024
003.01 The responsibility to collect tax does
				not rest solely on Nebraska-based sellers. Every out-of-state seller, except as
				set out in this regulation, making retail sales of property or services for
				delivery in the State of Nebraska or leasing or renting property with delivery
				to lessees within this state must obtain a permit, collect, and remit Nebraska
				sales tax.
003.02 The seller is not
				obligated to collect sales tax when he or she is not engaged in business in
				this state as defined in
				Reg-1-004,
				Permits. Where no obligation to register for collection of the Nebraska tax
				exists, the seller may make application for a sales tax permit, and in fact is
				encouraged to make application for such a permit in order that the appropriate
				use tax might be collected from Nebraska customers. The Nebraska purchaser is
				required to pay the use tax liability directly to the Department of Revenue
				when a use tax is due and the retailer does not have a permit in this state to
				collect, report, and remit collections of use tax.
003.03 The Tax Commissioner may require
				non-nexus sellers to file the same return as is required from retailers
				collecting the sales tax or, at the Tax Commissioner's discretion, to file a
				separate return.
003.03A The Nebraska
				Department of Revenue encourages retailers in Nebraska who are making sales in
				other states to become licensed and collect the appropriate tax for the other
				state.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-004 - PERMITS

Current through June 17, 2024
004.01 Every person engaging in business as a
				retailer in Nebraska must obtain a sales tax permit by submitting a Nebraska
				Tax Application, Form 20, or register through an alternative method as
				authorized under the Streamlined Sales Tax Agreement.
004.02 Engaging in business in this state
				means and includes any of the following:
004.02A 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 in this
				state;
004.02B Having any
				representatives, agents, salesmen, canvassers, or solicitors operating in this
				state under the authority of the retailer or a subsidiary of the retailer for
				the purposes of selling, delivering, or taking of orders for any
				property;
004.02C Deriving receipts
				from the rental or lease of property in this state;
004.02D Soliciting retail sales of 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;
004.02E Soliciting orders from residents of
				this state for 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;
004.02F 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;
004.02G Maintaining or
				having a franchisee or licensee operating under the retailer's trade name in
				this state if the franchisee or licensee is required to collect the tax under
				the Nebraska Revenue Act of 1967; or
004.02H Doing any of the above as a retailer
				of services or on behalf of a retailer of services enumerated as taxable in
				Reg-1-007,
				Gross Receipts.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-006 - RETAIL SALE OR SALE AT RETAIL

Current through June 17, 2024
006.01 Retail sale or sale at retail means
				any sale, lease, or rental for any purpose other than for resale, sublease, or
				subrent.
006.01A Gross receipts from sales at
				retail in this state are taxable except as otherwise provided.
006.01B Retail sale includes the sale or
				exchange of property or services for property, for money, or for services.
				Retail sale includes every transaction constituting a sale, whether
				conditional, installment, credit, or otherwise. In general, retail sale or sale
				at retail includes all sales of tangible personal property, or of other items
				the gross receipts of which are taxable. (
				Reg-1-007,
				Gross Receipts).
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-007 - GROSS RECEIPTS DEFINED

Current through June 17, 2024
007.01 Gross receipts means the total amount
				of the sale or lease or rental price of retail sales by retailers, valued in
				money, whether received in money or otherwise. Gross receipts includes the
				value of any property, services, commodities, or precious metals, including
				gold or silver coins, received. Gross receipts include:
007.01A The gross revenue received from the
				installation of, or from furnishing:
007.01A(1) Mobile telecommunications service
				that originates and terminates in the same state to a customer with a place of
				primary use in Nebraska,
007.01A(2)
				, Ancillary services, except for conference bridging services, and
007.01A(3) Intrastate telephone
				communications services, except for value-added, nonvoice data service. (
				Reg-1-065,
				Telecommunications Services);
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-008 - RECORDS

Current through June 17, 2024
008.01 Retailers are Required to Keep Records
Every retailer is required to keep records necessary to
				  determine the amount of tax due. These records must include the normal books of
				  account ordinarily maintained by the average prudent businessperson engaged in
				  a similar activity, together with all documents supporting entries in the books
				  of account. Schedules and working papers used in preparing tax returns must
				  also be retained.
008.01A Every
				retailer must keep exempt sale certificates, resale certificates, energy source
				exemption certificates, or other adequate proof to support a tax exemption for
				any sales. The retailer must keep all documentation necessary to support
				deductions from gross receipts on the tax return.
008.01B Model 1, 2, and 3 sellers may
				maintain records in accordance with the Streamlined Sales and Use Tax
				Agreement.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-010 - THE SALES AND USE TAX RETURN

Current through June 17, 2024
010.01 A retailer must file a return for each
				reporting period or portion of a reporting period. The return must be filed for
				every tax reporting period even if there have been no sales.
010.02 The filing frequency is the reporting
				period assigned by the Nebraska Department of Revenue (Department). Except as
				provided below, annual returns are required if the retailer's yearly tax
				liability is less than $900, quarterly returns are required if the yearly tax
				liability is $900 or more and less than $3,000, and monthly returns are
				required if the yearly tax liability is $3,000 or more.
010.02A Sellers who are Model 1, 2, or 3
				sellers may follow the filing frequency guidelines outlined in the Streamlined
				Sales Tax Agreement (SSUTA).
010.02B Sellers who are registered under the
				SSUTA, but do not have a legal requirement to register in the state, and who
				are not Model 1, 2, or 3 sellers, may follow the filing frequency guidelines
				outlined in the SSUTA.
010.02C
				Retailers who have not obtained a permit or been assigned a filing frequency
				have a monthly filing frequency.
010.02D The Tax Commissioner has discretion
				to assign an annual return for seasonal retailers, even if the yearly tax
				liability exceeds the amounts listed in Reg-1-010.02.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-011 - BRACKET SYSTEM FOR ADDING AND COLLECTING SALES TAX

Current through June 17, 2024
011.01 A bracket system correlating sales
				price to the appropriate sales or use tax charge may be used by the seller.
				Copies of the bracket schedule established by the Department of Revenue are
				available upon request.
011.02 The
				sales or use tax liability may be computed by multiplying the sales price by
				the applicable tax rate in effect. All persons using machine or computer
				billing are authorized by the Department of Revenue to use a straight
				percentage basis of calculating the tax on such billings. If the calculation of
				the tax results in a fraction of a cent, the tax liability should be carried to
				the third decimal place and rounded to the nearest whole cent. If the third
				decimal place is four or less, round down and if the third decimal place is
				greater than four, round up.
011.03
				Although retail sales may be made on which no tax is collected because of the
				size of the sale, e.g., a 10-cent sale, the receipts from such sales are
				included in taxable sales on which the retailer must compute and remit the
				tax.
011.04 When more than one item
				is purchased, the tax may be computed on the total amount of the combined
				taxable purchases or on the individual items. However, when the tax is allowed
				to be included in the amount of the purchase, the tax is computed on each item
				separately, rather than on the total of all purchases.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-012 - EXEMPTIONS

Current through June 17, 2024
012.01 Certain transactions are exempt from
				sales and use taxes. Transactions may be exempt because of:
012.01A The seller (entity-based
				exemption);
012.01B The item sold
				(product-based exemption);
012.01C
				The buyer (entity-based exemption);
012.01D The buyer's intended use of the item
				(use-based exemption); or
012.01E A
				combination of two or more of these characteristics.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-013 - SALE FOR RESALE - RESALE CERTIFICATE

Current through June 17, 2024
013.01 A sale for resale is a sale of
				property (services) to any purchaser for the purpose of resale in the normal
				course of the purchaser's business. The property may be resold either in the
				form or condition in which it was purchased, or as an ingredient or component
				part of other property. (
				Reg-1-023,
				Component Parts--Manufacturing, Processing, and Fabrication) A sale for resale
				includes a sale of property to a purchaser for the sole purpose of leasing or
				renting the property to others, if the lease or rental payments are at a fair
				market value.
013.01A Fair market value is
				the price at which property would change hands between a willing buyer and a
				willing seller, neither having to buy or sell, and both having reasonable
				knowledge of all the necessary facts.
013.01B A sale for resale does not include
				the sale of property to a purchaser whose subsequent lease or rental of that
				property is incidental to the lease or rental of real estate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-014 - EXEMPT SALE CERTIFICATE

Current through June 17, 2024
014.01 Certain sales, leases, or rentals, and
				the storage, use, or other consumption of property (services) are not taxable.
				Exempt transactions may be divided into four groups. The four groups are
				transactions that are exempt due to the characteristics of:
014.01A The retailer (seller) (entity-based
				exemption);
014.01B The property
				sold (product-based exemption);
014.01C The buyer (entity-based exemption);
				and
014.01D The buyer's intended
				use of the item (use-based exemption).
Transactions described in subsections
				  014.01A and
				  014.01B do not
				  need to be supported by exempt sale certificates, provided the retailer's
				  records clearly show the nature of the retailer and the property being sold. A
				  purchaser making a purchase that is exempt because it is an occasional sale is
				  required to obtain an exempt sale certificate or other documentation from the
				  retailer that the sale was exempt.
Transactions described in subsections
				  014.01C and
				  014.01D must be
				  supported by exempt sale certificates or other suitable documentation. (See
				  Reg-1-012,
				  Exemptions)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-015 - COMMON AND CONTRACT CARRIERS (MULTISTATE OPERATIONS) - TAX DEFERRAL

Current through June 17, 2024
015.01 Any person, firm, or corporation
				operating as a common or contract carrier engaged in multistate operations, may
				apply to the Nebraska Department of Revenue for special permission to defer the
				incidence of the sales and use tax on certain purchases within or without this
				state, where the item purchased is first stored here for subsequent use in
				multistate operations, and at the time of purchase, the final location of the
				use of the item is unknown. The special permission referred to in this
				regulation is not related to the common and contract carrier exemption referred
				to in
				Reg-1-069,
				Common and Contract Carrier Vehicles.
015.02 Upon receipt of a request for
				permission to defer taxes, an investigation will be made to determine whether
				the applicant maintains satisfactory records to show where the purchased
				property is actually used. Such request must be written and be accompanied by a
				$ 10.00 fee. If a favorable report results from the investigation, the Nebraska
				Department of Revenue will issue a special permission letter to the respective
				common or contract carrier. This special permission letter is issued in the
				form of a certificate of exemption. The common or contract carrier receiving
				the letter should furnish a copy of the letter to those vendors from whom
				purchases are made where use is unknown at the time of purchase in order that
				sales or use tax will be excluded from such purchases. Such letter shall not be
				used when purchases are made which knowingly have been or will be used or
				consumed within this state.
015.03
				A retailer (seller) repeatedly making the same type of exempt sale to common or
				contract carriers need not take a separate copy of the special permission
				letter for each sale but may, at his or her risk, take a blanket certificate
				covering all future sales. If the Nebraska Department of Revenue determines
				that any such sale was not exempt, the retailer (seller) shall be liable for
				the tax, penalty, and interest. If a single special permission letter is taken,
				identification of the common or contract carrier must appear upon the memoranda
				created at the time of sale.
015.04
				When items that were purchased tax exempt are later used in this state by the
				common or contract carrier, use tax is due at the applicable rate in effect at
				the time of use. This liability must be reported on the appropriate return to
				be filed for the period corresponding to the month of use.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-016 - CHANGES IN RATE OF TAX

Current through June 17, 2024
016.01 The rate at which the sales and use
				tax is imposed is subject to change or the base may be altered by legislation
				which extends the tax to transactions previously not taxed. The purpose of this
				regulation is to set out the manner in which such occurrences will affect the
				tax on sales and purchases made where pre-existing contracts or obligations are
				involved so that retailers and consumers alike can take note of possible
				increases for which they may become liable.
016.02 For sales, leases, or rentals, the
				sales tax is imposed and shall be collected and remitted by the retailer at the
				rate in effect at the time the gross receipts are recorded as sales under the
				accounting method used by the retailer to maintain his or her books and
				records. A lease or rental agreement which extends through a tax rate change,
				will recognize the changed tax rate on payments recorded on or after the rate
				change. (
				Reg-1-009,
				Accounting Methods.)
016.02A For the rental
				or lease of a motor vehicle, the sales tax is imposed at the rate in effect at
				the time of the delivery of the motor vehicle regardless of changes in the rate
				during the term of the lease.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-017 - CONTRACTORS

Current through June 17, 2024
017.01 Gross receipts from construction
				projects or the repair of real estate or fixtures are generally exempt from
				sales or use tax, except as otherwise stated in this regulation. In most cases,
				sales or purchases of building materials are taxable.
017.02 The following definitions will be used
				for all regulations in Title 316, Chapter 1.
017.02A Annexed means attached 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.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-018 - RENT OR LEASE OF TANGIBLE PERSONAL PROPERTY

Current through June 17, 2024
018.01 Any person who leases or rents
				property for storage, use, or other consumption in this state is a retailer. A
				lease or rental is the transfer of possession or control of property for a
				fixed or indeterminate term for a consideration. A lease or rental may include
				future options to purchase or extend the lease or rental agreement.
018.01A Receipts from a lease or rental of
				property requiring recurring periodic payments are sourced as follows: the
				first periodic payment is sourced at the location where the property is
				received by the lessee; payments subsequent to the first payment are sourced at
				the primary property location. The primary property location is an address for
				the property provided by the lessee that is available to the lessor from its
				records maintained in the ordinary course of business when use of this address
				does not constitute bad faith. The property location is not altered by
				intermittent use at different locations, such as use of business property that
				accompanies employees on business trips and service calls.
018.01B Receipts from the lease or rental of
				property not requiring recurring payments are sourced where the property is
				received by the lessee.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-019 - RENTAL OR LEASE OF VEHICLES

Current through June 17, 2024
019.01 When the words rental or lease or
				derivatives thereof are hereafter used, they shall be deemed to be synonymous
				for the purposes of this regulation. When the word motor vehicle or vehicle is
				used it shall refer to automobiles, trucks, trailers, semitrailers, and truck
				tractors as defined in section
				60-301
				of the Nebraska Revised Statutes which are not classified as transportation
				equipment.
019.01A Lease or rental shall have
				the same meaning as in
				Reg-1-018, but
				shall also include any agreement covering motor vehicles 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.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-021 - MOTOR VEHICLES USED BY THE MANUFACTURER BEFORE SALE

Current through June 17, 2024
021.01 Manufacturers of motor vehicles who
				withdraw such vehicles from inventory or stock for company purposes such as
				demonstrations, promotional or executive use, prior to the sale thereof, shall
				be required to pay a tax on such uses.
021.02 The tax shall be computed and paid
				monthly to the Department of Revenue by the motor vehicle manufacturer as part
				of his or her regular report of taxes due on the sale or use of taxable
				property and services.
021.03 The
				base on which the tax is to be computed shall be determined monthly by
				multiplying 2 1/2% times the total invoice cost to the distributors or dealers
				of vehicles of the same make, model, and accessory equipment. The base as so
				computed shall be multiplied by the tax rate in effect to arrive at the tax
				required to be paid.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-022 - OCCASIONAL SALES

Current through June 17, 2024
022.01 Occasional sales are exempt from sales
				tax. Occasional sale means a sale, but not a lease or rental, of property in a
				transaction described in Reg-1-022.02 through Reg-1-022.09.
022.02 An occasional sale includes
				transactions where the property is the subject of an intercompany sale from a
				subsidiary to the parent, from a parent to a subsidiary, from one subsidiary to
				another subsidiary of the same parent, or between brother-sister companies.
022.02A This applies to corporations that
				have at least 50% common ownership, and other entities that would be considered
				a parent, subsidiary, or brother-sister if they were corporations.
022.02B Sole proprietorships are not entities
				separate and apart from the owners and do not qualify for this
				exemption.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-023 - COMPONENT PARTS - MANUFACTURING, PROCESSING, AND FABRICATION

Current through June 17, 2024
023.01 Property that becomes an ingredient or
				component part of a product manufactured, processed, assembled, or fabricated
				for sale by the purchaser is exempt. Property that is necessary for production
				but which does not become an ingredient or component part of the product sold
				is taxable.
023.02 To qualify as
				exempt the property must meet all of the following conditions:
023.02A The property must physically or
				chemically enter into and remain a part of the finished product;
023.02B The property must be an essential
				ingredient or component of the finished product; and
023.02C The finished product must be a
				product that was manufactured, processed, or fabricated for sale by the
				purchaser of the ingredient or component part.