reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-098 - BUILDING CLEANING AND MAINTENANCE

Current through June 17, 2024
098.01 Gross receipts from building cleaning
				and maintenance services are taxable.
098.02 Building cleaning and maintenance
				services include both interior and exterior cleaning of commercial and
				residential buildings, homes, apartments, outbuildings, and agricultural
				buildings.
098.03 Building cleaning
				and maintenance services include:
098.03A
				Cleaning and maintenance of tangible personal property located in a building,
				and fixtures or any property annexed to real estate that is attached to, is a
				part of, or is enclosed in, a building; and
098.03B Cleaning and maintenance services
				performed after fires, floods, or other natural disasters.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-099 - MOTOR VEHICLE SERVICES

Current through June 17, 2024
099.01 Gross receipts from certain services
				performed on motor vehicles are subject to tax. The taxable services include
				motor vehicle towing, motor vehicle washing and waxing, motor vehicle painting,
				and the installation of accessories or equipment on motor vehicles.
099.02 Motor vehicles as used in this
				regulation shall mean automobiles, trucks, trailers, semitrailers, and truck
				tractors as defined in Section
				60-301
				of the Nebraska Revised Statutes.
099.03 Motor vehicle towing
099.03A Motor vehicle towing includes, but is
				not limited to, towing or transporting a vehicle from one location to another
				location, recovering a vehicle from a ditch, or uprighting an overturned
				vehicle.
099.03A(1) Charges for towing of
				common carrier vehicles are taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-100 - PEST CONTROL SERVICES

Current through June 17, 2024
100.01 Gross receipts from pest control
				services are taxable.
100.02 Pest
				control services are those services intended to inspect for, detect, eliminate,
				neutralize, or control pests.
100.03 For the purposes of this regulation,
				pests include animals that infest buildings, plants, lawns, and any other
				property. Pests include, but are not limited to:
100.03A Spiders, mites, ticks, ants, wasps,
				and other insects;
100.03B Termites
				and other wood infesting organisms;
100.03C Rodents, snakes, birds, or other
				animals; and
100.03D Grubs and
				worms.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-101 - SECURITY AND DETECTIVE SERVICES

Current through June 17, 2024
101.01 Gross receipts from providing security
				and detective services are taxable.
101.02 Security services include those
				services to protect property from theft, vandalism, or destruction or to
				protect individuals from harm including physical attack or harassment. Security
				services include, but are not limited to:
101.02A Body guard, security patrol, or
				armored car services;
101.02B
				Planning for or consulting on security services;
101.02C Training in security measures or
				training persons or animals to provide security services; and
101.02D Monitoring and maintenance of
				security or surveillance systems, including installing, testing, cleaning,
				adjustment, or repair of the equipment. (See
				Reg-1-017,
				Contractors, for taxation of annexation or repair of property annexed to real
				estate.)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-102 - ANIMAL SPECIALTY SERVICES

Current through June 17, 2024
102.01 Gross receipts from animal specialty
				services are subject to tax, except for animal specialty services provided to
				livestock. Animal specialty services provided to animal life of a kind, the
				products of which ordinarily constitute food for human consumption or of a
				kind, the pelts of which ordinarily are used for human apparel, are taxable
				unless these animals are also livestock as defined in this regulation.
102.01A Livestock means domesticated cattle,
				horses, mules, donkeys, sheep, and swine. All other animals are not considered
				livestock for the purposes of this regulation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-103 - RECREATIONAL VEHICLE PARK SERVICES

Current through June 17, 2024
103.01 Gross receipts from recreational
				vehicle park services are subject to tax. The sales tax will continue to apply
				even if the service is provided for more than thirty (30) days.
103.01A Recreational vehicles include motor
				homes, trailers, pickup campers, and any other vehicle used to live in or for
				camping.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-105 - DIRECT MAIL

Current through June 17, 2024
105.01 Direct mail means printed material
				delivered or distributed by U.S. mail or other delivery service to a mass
				audience or to addresses on a mailing list provided by the purchaser or at the
				direction of the purchaser when the cost of the items are not billed directly
				to the recipients. Direct mail includes tangible personal property supplied
				directly or indirectly by the purchaser to the direct mail seller for inclusion
				in the package containing the printed material. Direct mail does not include
				multiple items of printed material delivered to a single address.
105.01A Advertising and promotional direct
				mail means direct mail that is intended to attract public attention to a
				product, person, business, or organization or attempt to sell, popularize, or
				secure financial support for the same. Advertising and promotional direct mail
				includes, but is not limited to: flyers, brochures, and catalogs.
105.01B Other direct mail includes
				transactional documents that contain personal information specific to the
				addressee, such as billing invoices and bank statements, or legal mailings such
				as privacy notices and stockholder reports. Other direct mail does not include
				the development of billing information or data processing services that are
				more than incidental to the transaction.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-107 - MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION

Current through June 17, 2024
107.01 The sale, lease, or rental of
				manufacturing machinery and equipment to a manufacturer for use in
				manufacturing is exempt from tax.
107.02 Manufacturer means a person who is
				primarily engaged in the business of manufacturing. Persons are primarily
				engaged in the business of manufacturing if more of their total annual revenues
				are derived from the sales of products they manufacture and sell as tangible
				personal property, or from production labor as defined in Reg-1-082.02A
				performed on products sold as tangible personal property by other manufacturers
				than from any other commercial activity.
107.02A A manufacturer does not include any
				person who derives more of its total annual revenues from selling annexed
				property, selling services, selling intangible property, making retail sales,
				generating electricity, producing or transmitting information, programming, or
				data, providing food or drink service, purifying or transporting water, mining
				or quarrying, or engaging in any other business than from the business of
				manufacturing.
107.02B Sales of
				products or materials that are annexed to real estate, either by the seller or
				a subcontractor of the seller, are not sales of tangible personal
				property.
107.02C Total annual
				revenues means revenues from all of the activities, locations, divisions,
				departments, or operations of the person, both within and outside this state,
				and includes sales of annexed property, tangible personal property, services,
				or intangibles. Total annual revenues are measured over a period of 12
				consecutive months, including the month in which the manufacturing machinery
				and equipment is placed in service.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-108 - BUNDLED TRANSACTIONS

Current through June 17, 2024
108.01 Receipts from the sale of bundled
				transactions are taxable when one or more of the products included in the
				bundle are taxable.
108.02 Bundled
				transaction means the retail sale of two or more distinct and identifiable
				products which are sold for one, nonitemized price.
108.02A Bundled transactions do not include
				sales involving real property or services to real property.
108.02B The following items are not
				considered distinct and identifiable products for purposes of determining if a
				bundled transaction exits:
108.02B(1)
				Containers, boxes, sacks, bags, labels, tags, and other packaging that
				accompanies the sale of the product;
108.02B(2) Products provided free-of-charge
				with the required purchase of another product; and
108.02B(3) Components of the Sales Price
				definition found in Reg-1-007.01S.
108.02C The term "one nonitemized price" does
				not include transactions where:
108.02C(1)
				The sales price varies with the purchaser's selection of products; or
108.02C(2) The sales price is separately
				identified by product on binding sales documents or other sales-related
				documents such as invoices, bills of sale, receipts, contracts, service
				agreements, and price lists made available to the purchaser in either paper or
				electronic form.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-109 - COMMUNITY-BASED ENERGY DEVELOPMENT (C-BED) PROJECTS

Current through June 17, 2024
109.01 Sales of qualified materials for use
				in the manufacture, installation, construction, repair, or replacement of
				qualified community-based energy development (C-BED) projects are exempt from
				sales and use tax provided the purchaser files the appropriate documentation as
				required under this regulation.
109.02 The following definitions will be used
				for this regulation.
109.02A C-BED project
				means a new wind energy project:
109.02A(1)
				That meets the eligible ownership structure and other requirements as set forth
				in Neb. Rev. Stat. §
											77-2704.57
				and §§
											70-1901
				to
				70-1909,
				and in this regulation;
109.02A(2)
				Which is supported by a resolution adopted by the county or counties in which
				the C-BED project is to be located or by the tribal council for a C-BED project
				located within the boundaries of an Indian Reservation located in Nebraska;
				and
109.02A(3) Where at least 33%
				of the gross power purchase agreement payments over the life of the power
				purchase agreement must flow to the qualified owners or local community. Equity
				partners, if any, may receive the remaining payments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-110 - CLAIMS FOR REFUND OF SALES OR USE TAX

Current through June 17, 2024
110.01 Any person who has overpaid any sales
				or use tax may file a claim for a refund of the amount of tax overpaid. A claim
				for refund of sales or use tax (claim) must be filed with the Nebraska
				Department of Revenue (Department) in accordance with Reg-33-002.01A.
110.01A The Department will not accept a
				claim if the amount claimed is less than $2.
110.01B If the claimant desires a hearing, a
				request for hearing must be made when the claim is filed or prior to the Tax
				Commissioner taking action on the claim. A claim is not presumed to be a
				request for a hearing.
110.01C Only
				the person who made the overpayment, or the person's attorney-in-fact,
				executor, personal representative, or administrator, may file a
				claim.
110.01D A claim must be
				filed within the time specified in Reg-33-002.01B.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-001 - GENERAL PROVISIONS AND DEFINITIONS

Current through June 17, 2024
001.01 General
				Authorization
Cities and counties in Nebraska are authorized to levy a
				  local sales tax under the Local Option Revenue Act (applicable to cities) or
				  Neb. Rev. Stat. §§
										13-319
				  to
				  13-326
				  (applicable to counties).
001.02 Definitions
For purposes of Title 316, Chapter 9 of these
				  regulations:
001.02B The definition of
				retail sale and all other definitions provided in the Nebraska Revenue Act and
				Title 316 NAC Chapter 1, apply to all local sales and use taxes, unless
				inconsistent with the provisions of the Local Option Revenue Act or Neb. Rev.
				Stat. §§
										13-319
				to
				13-326.
001.02B Certified means attested
				to and signed by a person with authority to testify as to the accuracy of the
				materials provided, like the city or county clerk, county election
				commissioner, mayor, or chairperson of the city council or county
				board.
001.02C City means any
				incorporated municipality.
001.02D
				Department means the Nebraska Department of Revenue.
001.02E Local sales tax and local sales and
				use tax both mean a tax adopted by a city under the Local Option Revenue Act or
				a tax adopted by a county under Neb. Rev. Stat. §§
										13-319
				to
				13-326.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-002 - AUTHORIZATION FOR CITIES - UP TO 1½%

Current through June 17, 2024
002.01 Permissible Rates of Tax
Any city may authorize and impose a local sales and use tax
				  at the rate of ½%, 1%, or 1½% on retail sales sourced within the
				  boundaries of the city. The local sales and use tax must be approved by a
				  majority of the votes cast in a regular election held within the city and
				  adopted by ordinance.
002.02
				Vote at an Election Required
The election required for approval of a local sales and use
				  tax may be held as part of any city, county, or state general, primary, or
				  special election held within the city.
002.02A The question authorizing adoption of
				a local sales and use tax must include the following language: "Shall the
				governing body of the incorporated municipality impose a sales and use tax upon
				the same transactions within such municipality on which the State of Nebraska
				is authorized to impose a tax?"
002.02B The question authorizing adoption of
				a local sales and use tax may be initiated either by a majority vote of the
				governing body or upon petition by qualified electors to the governing body.
				Notice of the question must be given by publication, as required by Neb. Rev.
				Stat. § 77-27, 142.03.
002.02C
				If the majority of voters do not approve the imposition of a local sales and
				use tax, then the question cannot be submitted to the voters again for at least
				23 months.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-003 - AUTHORIZATION FOR CITIES - IN EXCESS OF 1½%

Current through June 17, 2024
003.01 Permissible Rates of Additional Tax,
				Restrictions on Proceeds
Any city, except a metropolitan class city, may authorize and
				  impose a local sales and use tax at a rate of 1¾% or 2% on retail sales
				  sourced within the boundaries of the city, after approval by at least 70% of
				  the governing body of the city and a majority of the votes cast in a city,
				  county, or state general or primary election held within the city, but only if
				  the sales and use tax is levied in accordance with the following
				  conditions.
003.01A The city must be a
				party to an agreement executed under the Interlocal Cooperation Act or Joint
				Public Agency Act with a political subdivision within the city or the county in
				which the city is located, which creates a separate administrative entity and
				which relates to a public infrastructure project. This separate administrative
				entity cannot have been in existence for more than one year before the question
				of the increased local sales and use tax was submitted to the voters.
003.01A(1) If the city is a city of the
				primary class, the proceeds from the rate greater than 1½% must be used
				for public infrastructure projects or voter approved public infrastructure
				projects related to an economic development program, except that up to 15% of
				the proceeds may be used for non-public infrastructure projects that are part
				of the agreement executed under the Interlocal Cooperation Act or Joint Public
				Agency Act.
003.01A(2) For any
				other city, the proceeds from the rate greater than 1½% must be used for
				public infrastructure projects or voter-approved public infrastructure projects
				related to an economic development program.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-004 - AUTHORIZATION FOR COUNTIES

Current through June 17, 2024
004.01 Permissible
				Rates of Tax, Restrictions on Proceeds
A county may authorize and impose a local sales and use tax
				  at a rate of ½%, 1%, or 1½ % by resolution of the county board
				  after the tax has been approved by a majority of votes cast in a county or
				  state general, primary, or special election held within the county.
004.01A Any county sales and use tax applies
				to retail sales sourced within the boundaries of the county, except that a
				county sales and use tax does not apply within the boundaries of any
				incorporated city which has a local sales and use tax pursuant to Neb. Rev.
				Stat. §
										77-27,142,
				even if:
004.01A(1) The rate imposed by the
				city is lower than the rate imposed by the county;
004.01A(2) The city adopted its local sales
				and use tax after the adoption of the county sales and use tax; or
004.01A(3) The city changed its boundaries.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-005 - CITIES AND COUNTIES - CHANGE OF RATE

Current through June 17, 2024
005.01 If any city
				or county changes the rate of its local sales and use tax, the city or county
				must furnish the Department a certified copy of the ordinance or resolution
				which changed the rate of tax, and the county election commissioner must
				provide a certified copy of the election results to the question submitted to
				the electors in the time frames provided in
				Reg-9-006,
				Cities and Counties - Timelines for Submitting Certified Materials to the
				Department.
005.02 If the ordinance
				or resolution changing the rate of a local sales and use tax states an
				operative date, the operative date must be the first day of a calendar
				quarter.
005.03 The local rate
				change is operative the first day of the calendar quarter that is at least 120
				days following receipt by the Department of the certified materials.
005.04 For ordinances or resolutions
				containing a termination date, the termination date must be the first day of a
				calendar quarter.
005.04A The city or county
				must furnish a certified statement to the Department at least 120 days and no
				more than 180 days prior to the termination date stating that the termination
				date in the ordinance or resolution is still valid.
005.04B If the certified statement is not
				furnished within this time, the tax will remain in effect, and the Department
				will continue to collect the tax until the first day of the calendar quarter
				which is at least 120 days after receipt of the certified statement
				notwithstanding the termination date stated in the ordinance or
				resolution.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-006 - CITIES AND COUNTIES - TIMELINES FOR SUBMITTING CERTIFIED MATERIALS TO THE DEPARTMENT

Current through June 17, 2024
006.01 If a city or
				county receives voter approval and adopts a local sales and use tax, terminates
				a local sales and use tax, or changes the rate of a local sales and use tax,
				the timelines for providing the certified materials required by this regulation
				are as follows:
To be Operative
Certified Materials Must Be Furnished After
But No Later Than
January 1
June 3
September 3
April 1
September 3
December 2
April 1 (of a leap year)
September 3
December 3
July 1
December 2
March 3
July 1 (of a leap year)
December 3
March 3
October 1
March 3
June 3
006.02 If the "But No Later Than" date falls
				on a Saturday, Sunday or holiday, the certified materials must be furnished no
				later than the Friday before the date in column 3.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-007 - CITIES - CHANGE OR ALTERATION OF CITY BOUNDARIES

Current through June 17, 2024
007.01 If any city in which a local sales and
				use tax has been imposed changes or alters its boundaries in any manner, the
				city must furnish the Department a certified copy of the ordinance making the
				changes by mail or by electronic means.
007.01A The ordinance must state the
				effective date as determined by the statutory authority applicable to the
				particular class of city, even though the area affected may become subject to
				or removed from the local sales taxes on a later date as specified in
				Reg-9-007.02.
007.01B The ordinance
				must also be accompanied by a certified map of the city clearly showing the
				area added or detached and a list of all licensed retailers within the annexed
				or detached area.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-008 - CITIES - CERTIFIED REPRESENTATIVE AUTHORIZED TO EXAMINE CONFIDENTIAL SALES TAX RETURNS AND RETURN INFORMATION

Current through June 17, 2024
008.01 Authority to
				Examine Returns
Upon written request, the Department will provide a city
				  employee certified under this regulation, who represents the city that has
				  adopted a local sales and use tax, confidential sales tax returns and sales tax
				  return information regarding taxpayers that possess a sales tax permit and the
				  amounts remitted by these permitholders at locations within the boundaries of
				  the requesting city.
008.01A Each city
				seeking information must certify to the Department one of its employees who is
				authorized by the city to make the request and review the documents.
008.01B A municipality must execute a
				Municipal Request for Sales Tax Return Information and Inspection Memorandum of
				Understanding (MOU) prior to inspecting documents. The MOU determines the
				conditions of a municipality's right to inspect confidential sales tax returns
				and return information and the Department's responsibilities in providing this
				information.
008.01C Any written
				request must provide the Department with no less than ten business days to
				gather and prepare the sales tax returns and sales tax return information
				requested.
008.01D The returns and
				return information cannot be viewed outside the premises of the
				Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 9 - LOCAL SALES AND USE TAXES › Section 316-9-011 - DUTIES OF THE DEPARTMENT TO ADMINISTER LOCAL SALES AND USE TAXES

Current through June 17, 2024
011.01 Collection Concurrent with State Sales
				and Use Taxes
The Department must collect the local sales and use tax
				  imposed by any city or county concurrently with the state sales and use tax and
				  in the same manner as the state sales and use tax is
				  collected.
011.02 City Local
				Sales and Use Tax Distribution
Any city sales and use tax imposed under
				  Reg-9-002 or
				  Reg-9-003 will
				  be collected and administered by the Department and remitted to the city, less
				  any refunds made and 3% of the remainder, which is deposited in the Municipal
				  Equalization Fund.
011.03
				County Local Sales and Use Tax Distribution
Any county sales and use tax imposed under
				  Reg-9-004 will
				  be collected and administered by the Department, and remitted to the county,
				  less any refunds made and 3% of the remainder as an administrative fee. The
				  administrative fee is deposited in the State General Fund.
011.04 Notice to Retailers
The Department must provide 60 days' notice to affected
				  retailers of any adoption or termination of a local sales and use tax, a change
				  in rate, or a change in city boundaries. The Department may provide notice to
				  retailers using the website of the Department or by other electronic
				  means.
011.04A Companies that publish
				a printed catalog that contains the local sales tax rates for each city or
				county are held harmless for any liability resulting from a change in local
				sales and use tax rates on purchases from the catalog when the purchaser
				computes the sales or use tax at the previous rate until the start of the
				quarter that is at least 120 days after the Department's notice of the
				change.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 17 - NEBRASKA DEPARTMENT OF REVENUE INHERITANCE TAX REGULATIONS › Section 316-17-001 - SCOPE, APPLICATION, AND VALUATIONS

Current through June 17, 2024
001.01 Nebraska inheritance tax applies to
				bequests, devises, or transfers of property or any other interest in trust or
				otherwise having characteristics of annuities, life estates, terms for years,
				remainders, or reversionary interests. Nebraska inheritance tax is computed on
				the fair market value of annuities, life estates, terms for years, remainders,
				and reversionary interests. The fair market value is the present value as
				determined under the provisions of the Internal Revenue Code of 1986, as
				amended, and its applicable regulations with respect to estate tax.
001.02 The present value of annuities, life
				estates, terms for years, remainders, and reversionary interests is determined
				under 26 C.F.R. 20.2031- 7(d) (2008) or as subsequently revised using the
				appropriate interest rate in section
				26 U.S.C 7520,
				and, if applicable, the mortality component for the valuation date of the
				interest that is being valued.
001.03 The value of a contract for the
				payment of an annuity issued by a company regularly engaged in their sale, and
				of insurance policies on the lives of persons other than the decedent, is
				determined under
				26
				C.F.R. 20.2031-8 ( 2008) or as subsequently
				revised.
001.04 If the interest to
				be valued is dependent upon the continuation or the termination of more than
				one life, or upon a term certain concurrent with one or more lives, a special
				factor must be used in determining this valuation. This factor should be
				computed on the basis of interest calculated at the same rate utilized by the
				Internal Revenue Service, compounded annually, and life contingencies
				determined as to each person involved.
001.05 If a special factor is require d for
				an actual bequest, devise, or transfer and is furnished by the Commissioner of
				the Internal Revenue Service in accordance with Internal Revenue Service
				procedures, that factor may be employed for Nebraska inheritance taxation
				purposes.
001.06 For purposes of
				the computations described in this regulation, the age of a person is to be
				taken as the age of that person at his or her nearest birthday.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 17 - NEBRASKA DEPARTMENT OF REVENUE INHERITANCE TAX REGULATIONS › Section 316-17-005 - ACTUARIAL COMPUTATIONS

Current through June 17, 2024
005.01 If the interest to be valued is
				dependent upon the continuation or the termination of more than one life, or
				upon a term certain concurrent with one or more lives, a special factor must be
				used in determining this valuation. This factor should be computed on the basis
				of interest calculated at the same rate utilized by the Internal Revenue
				Service, compounded annually, and life contingencies determined as to each
				person involved. Many such special factors may be found in, or computed with
				the use of the tables found in United States Life Tables: 1969-71, published by
				the Department of Health, Education, and Welfare. This publication may be
				purchased from the Superintendent of Documents, United States Government
				Printing Office, Washington, D.C. 20404.
005.02 If a special factor is required for an
				actual bequest, devise, or transfer and is furnished by the Commissioner of the
				Internal Revenue Service in accordance with the Internal Revenue Service
				procedure, that factor may be employed for Nebraska inheritance taxation
				purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 20 - ESTIMATED INCOME TAX REGULATIONS › Section 316-20-001 - PAYMENT OF ESTIMATED TAX: INDIVIDUALS

Current through June 17, 2024
001.01 Every resident and nonresident
				individual shall make payments of Nebraska individual estimated income tax if
				his or her estimated Nebraska individual income tax can reasonably be expected
				to be $300 or more after allowance for Nebraska standard or itemized
				deductions, and deducting the total estimated credits allowable for Nebraska
				income tax withheld from wages, pensions and annuities, and gambling winnings,
				Nebraska personal exemption credit, tax paid to another state, credit for the
				elderly and the permanently and totally disabled, Community Development
				Assistance Act credit, Nebraska dependent or child care credit, the Nebraska
				Employment and Investment Expansion Act credit, the Nebraska Employment and
				Investment Growth Act credit, the Beginning Farmer Tax credit, the Nebraska
				Advantage Rural Development Act credit, the Nebraska Advantage Microenterprise
				Tax credit, the Nebraska Advantage Research and Development Act credit, and the
				Nebraska Advantage Act credit.
001.01A An
				individual filing Nebraska estimated tax will use Form 1040N-ES to make his or
				her estimated payments.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 20 - ESTIMATED INCOME TAX REGULATIONS › Section 316-20-003 - PAYMENT OF ESTIMATED TAX: EXEMPT ENTITIES

Current through June 17, 2024
003.01 Partnerships, limited liability
				companies taxed as partnerships, estates, trusts, and small business
				corporations with an election in effect under subchapter S of the Internal
				Revenue Code are not required to make payments of Nebraska estimated income
				tax. A small business corporation will not be considered to have an election in
				effect under subchapter S as to an estimated tax installment date if such
				election is terminated before the end of the taxable year.
003.02 The partners, members, beneficiaries,
				and shareholders must file estimated tax payments in their separate capacity if
				they meet the requirements of
				Reg-20-001 or
				Reg-20-002.
003.03 Residents must combine their estimated
				income from all sources to determine their estimated Nebraska income tax.
				Nonresidents must combine their estimated income from the partnership, limited
				liability company, estate, trust, or electing small business corporation that
				is derived from or attributable to Nebraska sources with all other estimated
				income derived from or attributable to Nebraska sources to determine their
				estimated Nebraska income tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 20 - ESTIMATED INCOME TAX REGULATIONS › Section 316-20-004 - PAYMENT OF ESTIMATED TAX: SHORT TAXABLE YEARS

Current through June 17, 2024
004.01 No payment of estimated tax is
				required if the short taxable year is:
004.01A A period of less than four
				months,
004.01B A period of at
				least four months but less than six months and the basic tax requirements ($300
				for individuals, $400 for corporations) are met after the first day of the
				fourth month,
004.01C A period of
				at least six months, but less than nine months and the basic tax requirements
				($300 for individuals, $400 for corporations) are met after the first day of
				the sixth month.
004.01D A period
				of nine months or more and the basic tax requirements ($300 for individuals,
				$400 for corporations) are met after the first day of the ninth
				month.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 20 - ESTIMATED INCOME TAX REGULATIONS › Section 316-20-005 - PAYMENT OF ESTIMATED TAX: TIME FOR FILING AND PAYMENT

Current through June 17, 2024
005.01 The times for making payments of
				Nebraska estimated income tax shall be the same as those times prescribed by
				the laws of the United States for making payments of estimated federal income
				tax.
005.02 Payment of the
				estimated income tax, or any installment thereof, shall be considered a payment
				on account of the income tax imposed for the taxable year by the State of
				Nebraska. All payments shall be made to the Nebraska Department of
				Revenue.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 20 - ESTIMATED INCOME TAX REGULATIONS › Section 316-20-006 - CREDIT FOR ESTIMATED TAXES PAID

Current through June 17, 2024
006.01 The amount of the current taxable
				year's estimated Nebraska income tax payments shall be allowed as a credit on
				the current taxable year's Nebraska income tax return. All payments of
				estimated income tax are deemed to be payments on account of the tax
				due.
006.02 If the current year's
				estimated tax payments plus the allowable credits exceed the amount of tax due,
				the taxpayer may have the overpayment refunded or he or she may apply it
				against the estimated income tax for the succeeding taxable year. If the
				taxpayer elects to have the overpayment credited to the succeeding year's
				estimated Nebraska income tax, then the overpayment shall not later be refunded
				or adjusted unless the taxpayer submits a written request to the Nebraska
				Department of Revenue. If such a request is approved, then the taxpayer must
				amend his or her succeeding year's payments of estimated Nebraska income tax
				accordingly. In any event, the amount of the overpayment that can be refunded
				or adjusted is limited to that part of the overpayment that has not already
				been credited on a Nebraska estimated income tax payment voucher for the
				succeeding year.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-001 - REQUIREMENT TO WITHHOLD NEBRASKA INCOME TAX

Current through June 17, 2024
001.01 The following payments to resident or
				nonresident individuals or businesses are subject to Nebraska income tax
				withholding.
001.02 Every employer
				paying any wages to a resident or nonresident individual must deduct and
				withhold for the Nebraska income tax if:
001.02A The employer is maintaining an office
				or transacting business in Nebraska;
001.02B The wages are taxable under the
				Nebraska Revenue Act; and
001.02C
				The wages are subject to withholding under the Internal Revenue Code (I.R.C.),
				as amended.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-002 - DEFINITIONS FOR INCOME TAX WITHHOLDING PURPOSES

Current through June 17, 2024
002.01 For the purposes of
				Reg-21-001
				through
				Reg-21-019:
002.01A The definitions in Reg-21-002.02
				through Reg-21-002.11 apply; and
002.01B The provisions of the I.R.C. and its
				applicable regulations regarding deductions and withholding of federal income
				tax by employers apply, (including the meaning of federal terms like payroll
				period and withholding allowances) except as otherwise specifically provided in
				these regulations or where the federal rules and definitions are clearly
				inconsistent with and inapplicable to the provisions of the Nebraska Revenue
				Act.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-003 - NEBRASKA EMPLOYER IDENTIFICATION NUMBER

Current through June 17, 2024
003.01 Each employer will be identified by a
				Nebraska employer identification number, which will be obtained prior to the
				first payment of wages subject to Nebraska withholding. To request a Nebraska
				employer identification number, a Nebraska Tax Application must be completed
				and forwarded to the Nebraska Department of Revenue, Box 94818, Lincoln,
				Nebraska 68509-4818. Every application for said number must be completed in
				each detail and in no event will an employer be considered registered unless
				the employer has previously obtained or applied for a federal employer
				identification number. Each employer identification number issued to an
				employer is a permanent number and the same number will not be issued to any
				other business entity. Should the character of the business entity change,
				resulting in a new legal entity, e.g., conversion from a partnership to a
				corporation, a new identification number must be obtained.
003.02 A Nebraska Withholding Identification
				Certificate containing the employer's name, address, and assigned Nebraska
				employer identification number will be issued by the Department of Revenue.
				This certificate should be maintained in the employer's permanent records. The
				Nebraska employer identification number is nontransferable and should be
				referred to on all reports, returns, and correspondence concerning the
				employer's withholding account.
003.03 An employer who does not maintain
				centralized payroll records or who has regional pay centers may request an
				identification number for each separate location that prepares and maintains
				payroll records. An employer may also request a separate identification number
				for the nonresident withholding required by Reg-21-001.02.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-004 - DETERMINING THE AMOUNT OF INCOME TAX WITHHOLDING

Current through June 17, 2024
004.01 The Nebraska income tax withheld by an
				employer from wages must be determined using one of the following income tax
				withholding methods:
004.01A Method I - The
				Percentage Method. The amount of income tax to be withheld is determined by
				subtracting the value of the withholding allowances claimed on the Federal
				Employee's Withholding Allowance Certificate, Form W-4, from gross wages and
				taking the result to the withholding rate schedule or multiplied by a
				comparable flat percentage.
004.01A(1) The
				Tax Commissioner must publish withholding rate schedules for different pay
				periods.
004.01A(2) The income
				levels and rates must be established so that the withholding will approximate
				the actual income tax liability using the standard deduction and personal
				exemption credit.
004.01A(3) These
				rate schedules are published in the Nebraska Circular EN and must be used by
				the employer to properly calculate the correct amount of withholding on the
				amount of wages or payments subject to income tax by Nebraska, except payments
				subject to backup withholding as required by I.R.C. § 3406. The Nebraska
				Circular EN may be found on the Department's website.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-005 - DETERMINING INCOME TAX WITHHOLDING ON WAGES PAID TO A NEBRASKA RESIDENT - WHEN OTHER STATES' WITHHOLDING APPLIES

Current through June 17, 2024
005.01 If an employer is required to withhold
				Nebraska income tax pursuant to
				Reg-21-001,
				all wages paid to a resident of Nebraska are subject to withholding even if
				some or all of his or her work for which the wages are paid was performed
				outside Nebraska.
005.02 If an
				employer is required to deduct and withhold income taxes of other states,
				political subdivisions of other states, or the District of Columbia, from wages
				paid to a resident of Nebraska, the employer must deduct and withhold the
				amount of Nebraska income tax withholding determined under these regulations
				minus the amount required to be deducted and withheld from those wages under
				the laws, rules, and regulations of another state, political subdivision of
				another state, or the District of Columbia.
Examples:
005.02A If
				a Nebraska resident is paid $1,000 per week by an employer who is required to
				deduct and withhold both Nebraska and Kansas income taxes from these wages, and
				the amount of income tax required to be withheld is $20 for Nebraska and $
				12.50 for Kansas, the amount of Nebraska tax required to be deducted and
				withheld is $ 7.50.
005.02B If a
				Nebraska resident is paid $1,000 per week by an employer who is required to
				deduct and withhold both Nebraska and Iowa income taxes from these wages and
				the amount of income tax required to be withheld is $20 for Nebraska and $25
				for Iowa, no Nebraska income tax withholding is required.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-007 - EMPLOYER'S RETURNS AND PAYMENT OF WITHHELD INCOME TAXES

Current through June 17, 2024
007.01 Every employer required to deduct and
				withhold Nebraska income tax from an employee's wages must file a withholding
				return and pay to the Department the amount required to be deducted and
				withheld, or the amount actually deducted and withheld, whichever is larger.
				The return must be filed using the Nebraska Withholding Return, Form 941N.
007.01A A Form 941N is required for each
				filing period or portion of a filing period. A return must be filed for every
				filing period, even if there has been no income tax withholding.
007.01B The filing period is the reporting
				frequency as assigned by the Department. For most employers, it will be
				quarterly, but employers who have liabilities of $500 or less for a calendar
				year, and employers that are allowed to file their federal returns annually may
				be assigned an annual filing frequency.
007.01C The Form 941N must be received by the
				Department, or postmarked, on or before the last day of the month following the
				close of each filing period.
007.01D Employers who file a Form 941N must
				file the form and pay the Department in the manner and method that the Tax
				Commissioner prescribes for the efficient and proper administration of the
				Nebraska Revenue Act, including filing and paying electronically. Taxpayers may
				access the electronic filing (e-file) program and the electronic payment
				options from the Department's website.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-008 - INFORMATION STATEMENTS

Current through June 17, 2024
008.01 Every employer required to deduct and
				withhold income tax from an employee's wages must furnish to each employee a
				statement, on a Federal Form W-2, showing the amount of wages paid by the
				employer to the employee during the calendar year, the amount deducted and
				withheld, and all other information required to be shown on the Federal Form
				W-2. To meet this requirement, an employer must furnish his or her employee
				with a "state copy" and an "employee's copy" of the completed Federal Form
				W-2.
008.02 The required statement
				must be furnished to the employee on or before February 1 following the close
				of the calendar year. If his or her employment is terminated before the close
				of the calendar year, the employer must provide the employee a copy of the
				Federal Form W-2 within 30 days after the last payment of wages is
				made.
008.03 Every payor required
				to deduct and withhold income tax from a payment to a nonresident individual
				under Reg-21-001.04A or Reg-21-001.04B must furnish a statement showing the
				amount of the payments and withholding on a Federal Form 1099-MISC to the
				payee.
008.04 Every payor required
				to deduct and withhold income tax from a payment to a corporation, partnership,
				or limited liability company (LLC) under Reg-21-001.04C must furnish a
				statement showing the amount of the payments and withholding on a Federal Form
				1099-MISC to each shareholder, partner, or member of the corporation,
				partnership, or LLC who performed services in Nebraska.
008.04A The total amount of the payment must
				be divided among the shareholders, partners, or members performing the service
				in Nebraska according to each of their ownership interests in the corporation,
				partnership, or LLC. The amount of income tax withheld is computed on the total
				payment to the corporation, partnership, or LLC, and must be divided among the
				shareholders, partners, or members in a similar manner. The amount of
				withholding will be allowed as a credit on the Nebraska individual income tax
				returns of the shareholders, partners, or members.
008.04B If the corporation, partnership, or
				LLC fails to furnish the payor the information necessary to prepare the Federal
				Form 1099-MISC for the shareholders, partners, or members, the payor must
				prepare the Federal Form 1099-MISC in the name of the corporation, partnership,
				or LLC and deliver the copies normally given to the employee to the Department
				in the same manner as forms that cannot be delivered under
				Reg-21-013.02.