reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-013 - INTENT TO INJURE COMPETITION

Current through June 17, 2024
013.01 A sale,
				offer of sale or advertisement by a retailer, wholesaler, or other person, of
				cigarettes at less than cost or an offer of a rebate or concession for the sale
				of cigarettes or a promotional offer made by cigarette manufacturers for any
				purpose which is made available to retailers or wholesalers on a localized
				basis, is prima facie evidence of an intent to injure competition under Neb.
				Rev. Stat. §
									59-1503(1).
				Manufacturers may overcome this presumption of an intent to injure competition
				among retailers or wholesalers by showing to the satisfaction of the Tax
				Commissioner that such offer was made available to every retailer or
				wholesaler, whose method of making sales would allow them to participate in the
				promotion. Manufacturers must submit to the Tax Commissioner a written
				explanation of the promotion within a reasonable time prior to the promotion
				and agree to furnish proof that the promotion was offered to each eligible
				retailer or wholesaler, if the Tax Commissioner should so request. If the offer
				was not made available to every retailer or wholesaler within a reasonable time
				for the retailer or wholesaler to accept the offer, then the presumption is
				that the manufacturer attempted to injure competition among retailers or
				wholesalers by only presenting the offer to some of the retailers or
				wholesalers and such offer is prohibited. All promotions must be offered on a
				state-wide basis and must have the Tax Commissioner's approval prior to being
				offered.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-014 - OFFERS OF MERCHANDISE COMBINED WITH CIGARETTES

Current through June 17, 2024
014.01 No wholesaler, retailer, or other
				person may offer, with intent to injure competition among the wholesalers or
				retailers of this state, a combined package of cigarettes and other merchandise
				including cigarettes, at a price less than the combined costs of the cigarettes
				and merchandise. The wholesale or retail selling price of such combined package
				must equal or exceed the total of the invoiced cost of the cigarettes,
				including the cost of doing business, all applicable cigarette taxes, and the
				invoiced cost of the merchandise including the cost of doing business in
				relation to that merchandise. None of these three factors may be reduced by any
				payment by another person, a refund, or a credit memo.
014.02 A manufacturer may offer combined
				packages of cigarettes and merchandise, including cigarettes, at a reduced
				invoice price by overcoming the presumption of intent to injure competition
				between retailers or wholesalers in this state. If the manufacturer shows,
				under § 013, that the combination offer is made available to all the
				retailers or wholesalers in the state, then the presumption is
				overcome.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-015 - OFFERS OF PREMIUM COUPONS

Current through June 17, 2024
015.01 A premium
				coupon attached by a wholesaler or retailer to cartons or packages of
				cigarettes is a concession given for the purchase of cigarettes and is
				prohibited by Neb. Rev. Stat. §
									59-1503.
				A premium coupon is a coupon which is redeemable by the purchaser for
				merchandise, cash, trading stamps, or anything of value.
015.02 Premium coupons may be attached by
				manufacturers to cigarette cartons or packages if such cartons and packages are
				made available to all retailers and wholesalers in the state without
				preference. If a manufacturer does not make such premium coupons available to
				all wholesalers or retailers, then the manufacturer has not overcome the
				presumption of intent to injure competition among the retailers and wholesalers
				of this state.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-016 - COUPONS FOR A REDUCTION IN PRICE

Current through June 17, 2024
016.01 Coupons may
				not reduce the selling price of cigarettes to below the retailer's cost as
				computed in Neb. Rev. Stat. §
									59-1504.
				A retail store coupon is a coupon offered by a retailer by which the price of
				any container of cigarettes is reduced by presenting the coupon to the retailer
				who has issued it. A retail store coupon is in effect a discount by the store
				and reduces the selling price to the purchaser of the cigarettes. If the price
				is reduced below the retailer's cost by the coupon, then the coupon offer is
				prohibited. If the coupon is given by a retailer upon the purchase of
				cigarettes and later redeemed by the retailer, such redemption is a concession
				or rebate and is prohibited.
016.02
				A manufacturer's coupon is a coupon offered by the manufacturer to the public
				by which the price of any container of cigarettes is reduced by presentation of
				the coupon. A manufacturer's coupon is a separately negotiable document. Price
				reduction stickers or coupons that are not redeemable by the participating
				retailer are prohibited. Such coupons which reduce the selling price of
				cigarettes below the retailer's cost or which are a rebate or concession for
				the purchase of the cigarettes are prohibited if such coupon is offered with
				the intent to injure competition among the retailers and wholesalers of this
				state. The manufacturer may overcome the presumption of intent to injure
				competition if the manufacturer fulfills the requirements of § 013 and
				shows that the coupon is redeemable by all retailers choosing to participate in
				the offer, that the manufacturer will give the same rebate or concession
				regardless from which retailer the cigarettes were obtained, and that the
				coupon will be invalid if used by the retailer in the retailer's
				advertising.
016.03 Any retailer
				participating in a buy-down promotion may use promotional signs and displays to
				advertise the value of a cigarette manufacturer's buy-down amount or the
				selling price of the cigarettes after allowance for the buy-down amount,
				provided the promotional signs and displays identify the full retail selling
				price prior to the buy-down amount. The promotional signs and displays must
				also state that the sales tax is computed on the full retail selling price
				prior to the allowance for the buy-down amount. Advertising the selling price
				net of the buy-down amount is permissible even when the buy-down amount reduces
				the sales price below the minimum retail selling price.
016.04 Retailers accepting a manufacturer's
				coupon as part of the selling price of a package of cigarettes must compute the
				applicable sales tax on the full selling price before deduction for the
				coupon.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-018 - SHELF PAYMENTS TO RETAILERS BY MANUFACTURERS

Current through June 17, 2024
018.01 Payments made or credits given to a
				retailer for promotional purposes including shelf payments are not to be
				considered in determining the cost of cigarettes to the retailer, nor can such
				payments or credits be used to increase the approved buy-down promotion or to
				extend a designated promotion period.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-019 - EXEMPTION FOR NATIVE AMERICAN INDIANS

Current through June 17, 2024
019.01 Any sale of
				cigarettes to a Native American Indian where title and possession are taken
				within the Indian country of the tribe of which the Native American Indian is
				an enrolled member is exempt from tax.
019.02 Retailers making exempt sales of
				cigarettes may receive a credit for the cigarette tax by filing a Nebraska
				Credit Computation for Cigarettes Sold to Native American Indian Tribal Members
				in Indian Country, Form 68. To support the credit, the retailer must
				distinguish on its cigarette sales records the exempt sales to Native American
				Indians from the nonexempt sales.
019.03 A claim for credit of cigarette tax
				must be made to the licensed wholesale distributor on the Form 68.
019.04 If a licensed wholesale dealer is not
				licensed as a stamping agent and receives a Form 68 from a retail customer, the
				wholesale dealer may submit the Form 68 to the licensed stamping agent from
				which it purchases stamped cigarettes.
019.05 Licensed stamping agents receive
				credit for the cigarette tax paid by submitting the completed Form 68 with a
				subsequent Nebraska Cigarette Purchase Order for Stamps and
				Impressions.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-020 - MINIMUM SELLING PRICE

Current through June 17, 2024
020.01 change in
				the list price of cigarettes by a manufacturer or a change in the Nebraska
				cigarette tax rate must be followed by a change in the minimum selling price
				charged by wholesalers and retailers.
020.02 Any change in the minimum selling
				price of cigarettes becomes effective the same date as the manufacturer's
				change or the Nebraska cigarette tax rate change.
020.03 Each step in the minimum pricing
				calculation must be computed to the tenth of a cent and the result rounded to
				the next higher cent.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-021 - TOBACCO PRODUCT MANUFACTURERS; REQUIREMENT OF QUARTERLY PAYMENTS

Current through June 17, 2024
021.01 Nonparticipating manufacturers must
				make escrow payments owed under Neb. Rev. Stat. §
									69-2703(2)
				 in quarterly installments.
021.02 Nonparticipating manufacturers must
				submit written proof of the deposit, such as a copy of the bank deposit slip or
				bank account statement, to the Attorney General's office within 10 days after
				the quarterly deposit deadline.
021.03 Upon the request of the Tax
				Commissioner, nonparticipating manufacturers must submit proof of the number of
				units sold in Nebraska during the calendar quarter at issue and such other
				information as may be required to determine the adequacy of the amount of the
				quarterly payment.
021.04 A
				nonparticipating manufacturer that fails to fully and timely make the required
				quarterly payment will be removed from the directory.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 57 - CIGARETTE TAX REGULATIONS › Section 316-57-022 - PROVING AN EXCEPTION FROM THE CIGARETTE DEFINITION

Current through June 17, 2024
022.01 Proof that a tobacco product meets the
				exception from the definition of cigarette provided in § 001.05(B)(1) is
				required and may be provided by submitting the following to both the Nebraska
				Attorney General and DOR:
022.01(A) Copies of
				applicable tax forms submitted to the TTB; or
022.01(B) An affidavit from an executive
				officer of the manufacturer or importer attesting that the manufacturer or
				importer reports and pays the tax in accordance with
				26
				U.S.C. §§
											5701(a)
				and 5702(a).
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-001 - NATURE OF THE LODGING TAX

Current through June 17, 2024
001.01 The Nebraska Visitors' Development Act
				authorizes the collection of a lodging tax to be administered by the Nebraska
				Department of Revenue. The lodging tax is a sales tax imposed upon the total
				gross receipts charged for the occupancy of any space furnished by a hotel in
				this state. The lodging tax is in addition to the sales and use tax imposed
				under the Nebraska Revenue Act of 1967, as amended.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-002 - DEFINITIONS

Current through June 17, 2024
002.01 Consideration
"Consideration" means the total amount charged, valued in
				  money, by hotel operators for the use of space in a hotel only if the space is
				  ordinarily used for accommodations. It does not include a charge for any food
				  or beverage served or personal services rendered to the occupant of such
				  space.
002.02 Gross Receipts
"Gross Receipts" means the total amount of consideration,
				  valued in money, arising or accruing from charges for hotel occupancies without
				  any deduction for the amount paid for any occupation taxes.
002.03 Hotel
"Hotel" means any commercial, nonprofit, or state-owned
				  facility in which the public may, for a consideration, obtain sleeping
				  accommodations. It includes any hotel, motel, tourist home, campground, court,
				  lodging house, or inn. The term "hotel" does not include any hospital,
				  sanitarium, nursing home, chronic care center, rooming or boarding house, or
				  dormitory or facility regularly used to house students in a facility operated
				  by an educational institution established under sections
				  79-1601
				  to
				  79-1607 or
				  85-1101 to
				  85-1111 of
				  the Nebraska Revised Statutes.
002.04 Hotel Operator
"Hotel Operator" means any person who is engaged in the
				  business of operating a hotel in this state.
002.05 Occupancy
"Occupancy" means the use or possession, or the right to the
				  use or possession, of any space in a hotel if the space is ordinarily used for
				  accommodations and if the occupant's use, possession, or right to the use or
				  possession of such space does not exceed a period of thirty days. It does not
				  include a function room such as a ballroom, banquet room, reception room, or
				  meeting room, provided it is not used as temporary sleeping
				  accommodations.
002.06
				Occupant
"Occupant" means any person or organization who, for a
				  consideration, uses, possesses, or has a right to use or possess any space in a
				  hotel if the space is ordinarily used for accommodations.
002.07 Rooming or boarding house
"Rooming or boarding house" means a quasi-public house held
				  out by the owner or keeper as a place where roomers or boarders generally and
				  habitually are kept. A "rooming house" differs from a "boarding house" only in
				  that the latter furnishes meals.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-003 - THE LODGING TAX RETURN

Current through June 17, 2024
003.01 A return is required for each period
				or portion of a period in which a lodging tax permit is active. The return must
				be filed for every tax period even though there have been no gross receipts
				from charges for hotel occupancies.
003.02 Lodging tax permitholders must report
				and account for all gross receipts from charges for hotel occupancies. If the
				return is filed within twenty-five days following the preceding tax period, the
				permitholder is entitled to deduct and withhold from the amount of lodging tax
				which otherwise would be due, a collection fee to reimburse himself or herself
				for the cost of collection.
003.03
				Returns shall be signed by the person required to file the return or by his or
				her duly authorized agent.
003.04
				Returns properly signed and accompanied by remittance will be considered timely
				filed if actually received or if mailed, postage prepaid, on or before the
				twenty-fifth day of the month following the close of the reporting period. When
				the twenty-fifth day falls on a Saturday, Sunday, or an approved holiday, the
				return shall be considered timely filed if actually received or if mailed,
				postage prepaid, on the next succeeding day which is not a Saturday, Sunday, or
				an approved holiday. A United States Postal Service postmark will be conclusive
				evidence of the date of mailing for the purpose of timely filing a return. When
				there is a private postage meter mark and there is no United States Postal
				Service postmark, the return is deemed filed on the date received. Failure to
				file the return or to remit the tax due by the due date will subject the person
				required to file a return to a penalty in the amount of the larger of
				twenty-five dollars ($ 25.00 ) or ten percent of the tax due. In addition,
				interest will be imposed at the rate specified in section
				45-104.01
				of the Nebraska Revised Statutes from the due date to the date payment is
				received.
003.05 Remittance made
				payable to the Nebraska Department of Revenue must accompany the return and be
				in the form of a check, draft, money order, or other payment method as approved
				by the Tax Commissioner. Cash, post-dated checks, or postage stamps should not
				be sent as payment. Cash may be used when payment is made in person at an
				office of the Department of Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-004 - EXEMPTIONS

Current through June 17, 2024
004.01 Occupants granted an exemption from
				the lodging tax are the same entities which are exempt from the sales and use
				tax under the Nebraska Revenue Act of 1967, as amended. See Sales and Use Tax
				Regs- 1-090, 1-091, and 1-092 for a list of those organizations and educational
				institutions that are exempt from the payment of lodging tax provided they have
				received a certificate of exemption.
004.02 The federal government is exempt from
				the lodging tax. The state; any county, city, township, or village, except for
				purchases used in the business of furnishing gas, water, electricity, or heat;
				any rural or suburban fire protection district; and any irrigation or
				reclamation district or the irrigation division of a public power and
				irrigation district are exempt from the lodging tax.
004.03 An exempt sale certificate or other
				adequate proof is to be requested by the permitholder from the exempt
				organization or governmental unit described above in order to support
				deductions from gross receipts claimed by the permitholder on the lodging tax
				return. See
				Reg-68-005,
				Exempt Sale Certificates.
004.04
				Employees of exempt organizations or exempt governmental entities are taxable
				when they personally pay for accommodations, even if the employee is on travel
				orders and will be reimbursed for expenses incurred by the exempt organization
				or governmental entity.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-006 - PERMITS

Current through June 17, 2024
006.01 Every person engaged in the business
				of operating a hotel in this state where the public may, for a consideration,
				obtain sleeping accommodations, must file an application with the Nebraska
				Department of Revenue for a Nebraska lodging tax permit.
006.02 A separate application for a lodging
				tax permit is required for each hotel as defined in Reg-68-002.03 that is
				located in this state. The owner of a hotel whose accommodations are located in
				different counties is deemed to be operating a hotel in each of the counties
				and is required to obtain a separate permit for each hotel.
006.03 Upon examination and approval of the
				application, the Nebraska Department of Revenue shall issue to the hotel
				operator a permit for the specific hotel for which the application was filed.
				The permit is not assignable, and will be valid only for the hotel operator in
				whose name it is issued and for the transaction of business at the location of
				the hotel designated thereon. The permit must be conspicuously displayed at the
				place of business.
006.04 Upon
				violation of any of the lodging tax statutes or regulations, the Nebraska
				Department of Revenue may revoke or suspend the permit or permits of the
				violator. The procedures as to revocation hearings are contained in Practice
				and Procedure Regulation 33-008.
006.05 A person whose permit has been
				previously suspended or revoked shall pay the Nebraska Department of Revenue a
				fee of twenty-five dollars ($ 25.00 ) for the renewal or issuance of a permit
				in the event of a first revocation, and fifty dollars ($ 50.00 ) for each
				successive revocation. A new permit will not be issued to the same person until
				the Nebraska Department of Revenue is satisfied that such person will comply
				with the lodging tax statutes and regulations issued thereunder.
006.06 A person who engages in the business
				of operating a hotel in this state without a permit or permits or after a
				permit has been suspended, and each officer of any corporation which so engages
				in business, shall be guilty of a misdemeanor. Upon conviction thereof, such
				person and each such officer shall be fined an amount not to exceed five
				hundred dollars ($ 500.00 ) per each day of operation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-007 - RECORDS

Current through June 17, 2024
007.01 Every permitholder is required to keep
				records in order to determine the amount of tax due. These records must include
				the normal books of account ordinarily maintained by the average prudent
				businessman engaged in a similar activity, together with all documents
				supporting entries in the books of account. Schedules and working papers used
				in the preparation of the tax returns and all sales and use tax exemption
				certificates must be retained.
007.02 The permitholder may collect the
				lodging tax concurrently with and in the same manner as the sales tax is
				collected. Separate records to reflect the lodging tax and sales tax collected
				must be maintained so that the amount of each tax due can be
				determined.
007.03 The records
				created at the time a charge for a hotel occupancy is made may take the form of
				sales invoices, guest checks, tally sheets, itemized lists or other memoranda.
				A cash register tape may be acceptable if it preserves sufficient
				information.
007.04 The State Tax
				Commissioner or any person authorized in writing by him may examine the books,
				papers, records, and equipment of any person to ascertain or verify the
				accuracy of any return filed, or, if no return is filed by the person, to
				ascertain and determine the amount to be paid. Records must be retained for a
				period not less than three years after the return is filed, unless the Nebraska
				Department of Revenue, in writing, authorizes their destruction at an earlier
				date. However, the Nebraska Department of Revenue may issue a deficiency
				determination within five years after any amount of tax is determined due and
				payable when a return has not been filed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-008 - CONFIDENTIAL INFORMATION

Current through June 17, 2024
008.01 It shall be a misdemeanor for the
				State Tax Commissioner, his or her employees, legal representatives or agents,
				any employees of the State Treasurer or the Department of Administrative
				Services, or any person receiving information from them to divulge or to make
				known in any manner, the business affairs, operations, or information obtained
				by an investigation of records and equipment of any person visited or examined
				in the discharge of official duty, or the amount or source of income, profits,
				losses, expenditures, or any particular thereof, set forth or disclosed in any
				return, or to permit any return, copy of a return, or any book containing any
				abstract or particulars of a return to be seen or examined by any person not
				connected with the Tax Commissioner. The preceding shall not be construed:
008.01A To prohibit the delivery to a
				taxpayer, his or her duly authorized representative, or his or her successors,
				receivers, trustees, executors, administrators, assignees, or grantors, of a
				certified copy of any return or report.
008.01B To prohibit the publication of
				statistics.
008.01C To prohibit the
				inspection by the Attorney General or other legal representative of the State
				of Nebraska of reports or returns of any taxpayer when information on the
				reports or returns is considered, by the Attorney General, to be relevant to
				any action or proceeding instituted by the taxpayer or against whom an action
				or proceeding is being considered or has been commenced by any state
				agency.
008.01D To prohibit the
				furnishing of information to the Treasury Department of the United States,
				Postal Inspectors of the United States Postal Service, or to tax officials of
				other states allowing similar privileges to the State Tax Commissioner and the
				Nebraska Department of Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 68 › Section 316-68-010 - OPTIONAL SERVICES

Current through June 17, 2024
010.01 Charges by a hotel for optional
				services rendered to occupants are exempt from the lodging tax. The charges for
				the optional services must be stated separate from the charges for hotel
				occupancies, and the optional services cannot relate to provision of
				accommodations, such as additional beds or bedding.
010.02 Optional services include room
				service, porter or bellboy services, valet services, pay-for-view movies,
				wake-up calls, and charges for phone service.
010.03 The lodging tax is not the same as the
				sales tax on these items. Some of these items may be subject to the sales tax
				without being subject to the lodging tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-001 - NATURE OF THE NEBRASKA FUELS TAX

Current through June 17, 2024
001.01 The Nebraska fuels tax is an excise
				tax imposed upon the ultimate consumer of fuels used, distributed, sold or
				delivered in Nebraska. The tax is precollected from licensed producers,
				suppliers, distributors, wholesalers, and importers of fuels as agents of the
				state based on the number of gallons of fuels purchased in Nebraska, imported,
				produced, refined, manufactured, compounded, or blended each month. Fuels can
				be sold exempt from tax only under the situations reflected in
				Reg-73-003 or
				as indicated in Reg-73-001.04 below.
001.01A
				When dealing with compressed fuels, the Nebraska fuels tax is an excise tax
				imposed upon the ultimate consumer of compressed fuel distributed, sold,
				delivered or used in motor vehicles registered or required to be registered.
				The tax is precollected from licensed compressed fuel retailers as agents of
				the state based on the number of gallons or gallon equivalents of compressed
				fuel sold each period depending upon the retailers' filing
				requirements.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-002 - DEFINITIONS

Current through June 17, 2024
002.01 Agricultural ethyl alcohol
Agricultural ethyl alcohol shall mean ethyl alcohol
				  manufactured to a finished product within the continental United States from
				  agricultural products produced wholly within the continental United States.
				  Agricultural ethyl alcohol is commercially known as ethanol.
002.02 Gasohol
Gasohol shall mean gasoline which contains a minimum of ten
				  percent blend of an agricultural ethyl alcohol whose purity shall be at least
				  ninety-nine percent alcohol, excluding denaturant, produced from cereal grains
				  or domestic agricultural commodities.
002.03 Motor vehicle fuels include all
				products commonly or commercially known as gasoline, including gasohol and
				casing head or natural gasoline. Agricultural ethyl alcohol produced for use as
				a motor vehicle fuel shall be considered motor vehicle fuel.
002.04 Supplier
Supplier shall mean any person who owns fuels imported by
				  barge, barge line, or pipeline and stored at a barge, barge line, or pipeline
				  terminal in this state.
002.05 Distributor
Distributor shall mean any person who acquires ownership of
				  fuels directly from a producer or supplier at or from a barge, barge line, or
				  pipeline terminal or ethanol or biodiesel facility in this
				  state.
002.06 Importer
Importer shall mean any person who owns fuels at the time
				  such fuels enter the State of Nebraska by any means other than barge, barge
				  line, or pipeline. Importer shall not include a person who imports fuels in a
				  tank directly connected to the engine of a motor vehicle, train, watercraft, or
				  airplane for purposes of providing fuel to the engine to which the tank is
				  connected.
002.07 Wholesaler
Wholesaler shall mean any person, other than a producer,
				  supplier, distributor, or importer, who acquires fuels for
				  resale.
002.08 Exporter
Exporter shall mean any person who acquires ownership of
				  fuels from any licensed producer, supplier, distributor, wholesaler, or
				  importer exclusively for use or resale in another state.
002.09 Retailer
Retailer shall mean any person who acquires fuels from a
				  producer, supplier, distributor, wholesaler, or importer for resale to
				  consumers of such fuels.
002.09A
				Compressed fuels retailer shall mean any person engaged in the business of
				selling or otherwise providing compressed fuel to consumers of the fuel for use
				in motor vehicles. Compressed fuels retailer also includes any person, other
				than a consumer of compressed fuel, who has equipment capable of dispensing
				compressed fuel into a motor vehicle.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-003 - EXEMPTIONS

Current through June 17, 2024
003.01 Fuels transported into Nebraska which
				meet the following requirements are exempt from the fuels tax:
003.01A Fuels sold to the United States
				Government, its agencies, and federal corporations wholly owned by the United
				States Government (i.e., Federal Land Banks, Federal Land Bank Association, the
				American National Red Cross and its local chapters). U.S. Tax Exemption
				Certificates, Federal Form 1094, received by the seller, or other evidence of
				sale to the federal government must be retained; or
003.01B Fuels sold to a metropolitan transit
				authority established under section 14-1810 of the Nebraska Revised Statutes.
				The metropolitan transit authority must provide at the time of payment for the
				fuel a statement to the seller that such fuel was purchased by and used in the
				operation of a metropolitan transit authority. The statement must be retained
				in the seller's records to support the tax exempt nature of the sale;
				or
003.01C Fuels delivered for use
				in a state other than Nebraska. Bills of lading or other documentation must be
				retained by suppliers, distributors, importers, wholesalers, and exporters of
				fuels for substantiation; or
003.01D Methanol, benzine, benzol, naphtha,
				kerosene and any other volatile, flammable, or combustible liquid suitable for
				use as a fuel blending agent or fuel expander shall be exempt from the taxes
				imposed under the fuels statutes unless and until such methanol, benzine,
				benzol, naphtha, kerosene or other blending agent or fuel expander is blended
				with fuel or placed directly into the supply tank of a licensed motor vehicle.
				Methanol, benzine, benzol, naphtha, kerosene or other blending agent or fuel
				expander which is blended with fuel shall become subject to the fuels tax at
				the same time as the fuel with which it is blended becomes subject to tax or
				upon blending if tax has already been paid on the fuel. Fuel taxes shall not
				apply to fuel additives which are used to enhance engine performance or prevent
				fuel line freezing or clogging when placed directly into the supply tank of a
				motor vehicle in quantities of one quart or less; or
003.01E Natural gasoline purchased for use as
				a denaturant by a producer at an ethanol facility.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-004 - LICENSES

Current through June 17, 2024
004.01 Every person engaged in the business
				of buying, selling or transporting fuels in the State of Nebraska must obtain a
				license. A license may be obtained by filing a Nebraska Motor Fuels License
				Application, Form 20MF, and the security required by
				Reg-73-005.
004.02 Upon approval of the application, the
				department shall issue a license in the name and address of the producer,
				supplier, distributor, wholesaler, importer or exporter of fuels. The license
				is not assignable and is valid only for the producer, supplier, distributor,
				wholesaler, importer, or exporter of fuels in whose name it is issued. The
				license shall take the form of a letter issued by the department which informs
				the licensee of its status.
004.02A Upon
				approval of the application, the department shall issue a license in the name
				and address of the retailer of fuels or the liquid fuel carrier. The license is
				not assignable and is valid only for the retailer of fuels or liquid fuel
				carrier in whose name it is issued. Once issued, the license must be
				conspicuously displayed. In the case of a retailer, it shall be displayed at
				their retail location. In the case of a liquid fuel carrier, a copy of the
				license shall be carried in each vehicle transporting fuels.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-005 - SECURITY - CASH BOND TRUST FUND

Current through June 17, 2024
005.01 An applicant for a fuels producer,
				supplier, distributor, wholesaler, exporter or importer or compressed fuel
				retailer license may be required to furnish and maintain security as defined in
				Reg-73-002.10 for the first year of the new license to assure the required
				reporting and payment of tax, interest, or penalties. Security may also be
				required from a licensed producer, supplier, distributor, wholesaler, exporter,
				importer or compressed fuel retailer when necessary to ensure compliance with
				Nebraska fuels tax laws.
005.02 For
				a producer, supplier, distributor, wholesaler, importer or compressed fuel
				retailer, security, when required, is computed in an amount approximating three
				times the monthly tax liability of the licensee rounded to the next higher
				multiple of $1,000. In the case of an exporter, the amount and duration of the
				security shall be fixed by the department. The security requirement for all
				licensees cannot be less than the amounts shown below:
005.02A For licensees of motor vehicle fuels,
				diesel fuels or both - $20,000;
005.02B For licensees of aircraft fuels -
				$10,000;
005.02C For a compressed
				fuel retailer - $1,000. Furthermore, security, when required, is computed in an
				amount approximating two times the estimated average quarterly tax liability
				payable by such retailer pursuant to the act.
005.02D There shall be no security
				requirement for licensees in the Petroleum Release Remedial Action Fee program,
				for licensees in the liquid fuel carriers program or for licensees
				participating in the tax program discussed in Reg-73-001.02.
005.02E For any producer who reasonably
				estimates its annual production of fuels to be less than 20,000 gallons, the
				amount and duration of the security shall be fixed by the department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-006 - NEBRASKA MOTOR FUELS TAX RETURNS

Current through June 17, 2024
006.01 A return is
				required for each month or part of a month in which a motor fuels license is
				active. A return is required even if there is no activity to report.
006.01A A licensed supplier, distributor,
				wholesaler, importer, or exporter must file a Nebraska Monthly Fuels Tax
				Return, Form 73. The return consists of: the Form 73; the Nebraska Multiple
				Schedule of Receipts, Form 73 MFR; and the Nebraska Multiple Schedule of
				Disbursements, Form 73 MFD.
006.01B
				A licensed producer must file a monthly Nebraska Ethanol and Biodiesel
				Producer's Return, Form 83. The return consists of: the Form 83; the Nebraska
				Producer's Schedule of Receipts, Form 83 MFR; and the Nebraska Producer's
				Schedule of Disbursements, Form 83 MFD.
006.01C A licensed compressed fuel retailer
				must file a Nebraska Compressed Fuel Retailer Return, Form 86, unless a
				Nebraska Monthly Fuels Tax Return, Form 73, is filed.
006.01C(1) If the retailer's compressed fuel
				tax liability for the calendar year is $6,000 or more, the retailer must file
				monthly returns.
006.01C(2) If the
				calendar year tax liability is at least $250, but less than $6,000, returns
				must be filed at least quarterly or may be filed monthly.
006.01C(3) If the calendar year tax liability
				is less than $250, returns must be filed at least annually or may be filed
				quarterly or monthly.
006.01D A licensed terminal operator must
				file a monthly Nebraska Motor Fuels Terminal Operator Report, Form 87. The
				return consists of: the Form 87; the Nebraska Motor Fuels Terminal Operator
				Schedule of Receipts, Form 87; and the Nebraska Motor Fuels Terminal Operator
				Schedule of Disbursements, Form 87.
006.01E The Department has the statutory
				authority to require licensed liquid fuel carriers to file a monthly Nebraska
				Motor Fuels Carrier Report, Form 80.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-007 - RECORDS

Current through June 17, 2024
007.01 Every producer, supplier, distributor,
				wholesaler, importer, and exporter of fuels or retailer of compressed fuel is
				required to maintain records. These records must include the normal books of
				account ordinarily maintained by the average business engaged in a similar
				activity together with all documents supporting entries in the books of
				account. For each separate act of importing, producing, refining,
				manufacturing, compounding, or blending of fuels into or within the State of
				Nebraska, and for each separate act of exporting fuels from Nebraska, a
				licensee must record and retain the following information:
007.01A Name and address from whom
				obtained;
007.01B Date of
				importing, refining, manufacturing, producing, compounding, blending, or
				exporting;
007.01C Point of origin
				of shipment of fuels;
007.01D Point
				of delivery of shipment of fuels;
007.01E Method of shipment of
				fuels;
007.01F Number of gallons of
				fuel based on gross gallons;
007.01G Federal exemption certificates,
				Federal Form 1094, or other evidence of sale to the federal
				government;
007.01H Properly
				completed Nebraska Tax Exempt Certificate for Purchase of Diesel Fuel, Form
				91EX, and Nebraska Retailer's Claim for Exempt Sales of Motor Fuels, Form RC73;
				and
007.01I Work papers and
				taxpayer's copy of schedules used in the preparation of the tax return must be
				retained as provided in Reg-73-007.06.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-009 - LIQUID FUEL CARRIERS

Current through June 17, 2024
009.01 Any person transporting motor vehicle
				fuels, aircraft fuels or diesel fuel in a transport vehicle (such as a tanker
				or tankwagon) into, within or out of Nebraska must obtain a liquid fuel carrier
				license as discussed more fully in
				Reg-73-004. In
				addition, a copy of the bill of lading, manifest, bill of sale, purchase order,
				sales invoice, delivery ticket or similar documentation must be carried in the
				transport vehicle whenever transporting motor vehicle fuels, aircraft fuels or
				diesel fuel in Nebraska.
009.01A A liquid fuel
				carrier license is not required for persons transporting motor vehicle fuels,
				aircraft fuels or diesel fuel within the state for their own exempt use. It is
				also not required for the transportation of leaded racing fuels or for
				compressed fuels such as propane or compressed natural gas regardless of its
				ownership or use.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-010 - NEBRASKA FUELS CONSUMER'S USE TAX

Current through June 17, 2024
010.01 Every person using diesel fuel subject
				to tax as provided in Reg-73-003.03B shall become licensed and shall make a
				report of such use on the Nebraska Motor Fuels Consumer's Use Tax Return, Form
				74, unless such person is a licensed diesel fuel supplier, distributor,
				importer, or wholesaler.
010.02
				Every person who incurs gains from sales of fuels resulting from an
				inventory/sales variance shall become licensed and shall make a report of such
				use on the Nebraska Motor Fuels Consumer's Use Tax Return, Form 74.
010.02A Gains resulting from an
				inventory/sales variance occur whenever the person's gallons of sales per sales
				records exceeds the person's gallons of sales per change in
				inventory.
010.02B The gallons of
				sales per sales records is determined by examining the person's total fuels
				sales per sales records.
010.02C
				The gallons of sales per change in inventory is determined by adding the
				person's gallons of fuels purchased during the tax period to the gallons of
				fuels present at the beginning of the tax period and then subtracting the
				gallons of fuels present at the end of the tax period.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 94 › Section 316-94-001 - SCOPE

Current through June 17, 2024
001.01 These regulations govern the
				enforcement of the Nebraska Marijuana and Controlled Substances Tax, codified
				at Neb. Rev. Stat. Chapter 77, article 43, as amended.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 94 › Section 316-94-003 - DRUG TAX STAMPS

Current through June 17, 2024
003.01 Drug tax stamps shall be sold at all
				Department of Revenue offices for face value in denominations authorized by the
				Tax Commissioner.
003.02 When
				required; restrictions on use
003.02A Drug
				stamps must be affixed to a container holding threshold amounts of marijuana or
				controlled substances immediately upon possession of the drug(s) in the State
				of Nebraska or immediately upon the expiration of previously issued stamps.
003.02A(1) Drug stamps may be purchased by a
				taxpayer in anticipation of the possession of taxable drugs, but the date of
				expiration for the stamps shall be calculated from the day of purchase,
				regardless of the day the drug(s) were actually possessed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 94 › Section 316-94-004 - TAXABLE DRUGS; PRESUMPTIONS AND EXEMPTIONS

Current through June 17, 2024
004.01 Unless evidence to the contrary is
				presented to the Department, drugs confiscated by law enforcement agents shall
				be presumed to be unlawfully possessed and subject to taxation.
004.02 Any person or entity legally in
				possession of marijuana or controlled substances that would otherwise be
				taxable under the provisions of these regulations and the Marijuana and
				Controlled Substances Tax Act shall be exempt from taxation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 94 › Section 316-94-005 - DRUG TAX STAMPS; USE

Current through June 17, 2024
005.01 Except as otherwise provided in this
				rule, drug tax stamps must be physically affixed, using their adhesive backing,
				to a container holding the taxable drugs. Except as herein provided, any other
				use or method of affixing the stamps shall render the stamps invalid for the
				purpose of satisfying the tax liability for confiscated, otherwise untaxed
				drugs. No stamp shall be considered valid for the purpose of satisfying tax
				liability if it is not affixed using its adhesive backing.
005.02 In the case of marijuana or other drug
				plant fields where physically affixing drug stamps to a container is not
				possible, a taxpayer may purchase an appropriate amount of stamps and affix
				them to a letter. The letter must be dated and contain a legible handwritten
				description of the field, its contents and location sufficiently detailed so as
				to permit agents of the Department or law enforcement agencies to determine
				whether sufficient taxes on the field have been paid.
005.02A Any letter used in lieu of a
				container for the purposes of these regulations must be produced upon the
				request of an agent of the Department or law enforcement agency.
005.02B Employees of the Department are not
				obliged to provide an estimate to a taxpayer of the probable tax liability on a
				particular field of plants. In the event such an estimate is provided, sole
				responsibility for its accuracy shall remain with the taxpayer and the
				Department shall neither be bound by the estimate nor precluded from assessing
				additional tax, penalties and interest if appropriate.