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 316-1-062 - ANIMAL LIFE

Current through June 17, 2024
062.01 Sales of any form of animal life, the
				products of which ordinarily constitute food for human consumption, are exempt
				from the sales tax. Cattle, domestic sheep, swine, poultry, domestic goats, and
				bees are examples of exempt forms of animal life. Sales of game birds subject
				to permit and regulation by the Game and Parks Commission are also exempt from
				the sales tax.
062.01A Game birds means
				coots, cranes, curlew, doves, grouse, partridges, pheasants, plovers, prairie
				chickens, quail, rails, snipes, swans, woodcocks, wild turkeys, and all
				migratory waterfowl.
062.01B
				Migratory waterfowl means ducks, geese, brant, or other migratory waterfowl
				subject to regulation by the Game and Parks Commission.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-063 - FEED, WATER, AGRICULTURAL CHEMICALS, AND VETERINARY MEDICINES FOR ANIMAL LIFE

Current through June 17, 2024
063.01 Feed, agricultural chemicals,
				veterinary medicines, feed supplements, and water are exempt from sales tax
				when consumed by, used on, or used in caring for animal life.
063.01A For purposes of this regulation,
				animal life is limited to animals, the products of which ordinarily constitute
				food for human consumption, or the pelts of which ordinarily are used for human
				apparel.
063.01B Cattle, domestic
				sheep, swine, mink, chinchillas, poultry, domestic goats, game birds subject to
				permit and regulation by the Nebraska Game and Parks Commission, and bees are
				examples of food-producing or pelt-producing animal life.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-064 - INTERSTATE COMMERCE

Current through June 17, 2024
064.01 Delivery into Nebraska. If property or
				services are purchased from a retailer in another state for use or consumption
				in the state of Nebraska and delivery is made in this state, such sale is
				taxable. It is taxable even if the purchaser's order may specify that the goods
				are to be manufactured or procured by the seller at a point outside this state
				and shipped directly to the purchaser from the point of origin.
064.01A Delivery in this state means that
				physical possession of the tangible personal property is actually transferred
				to the buyer within this state, or that the tangible personal property is
				placed in the mails or given to a common or contract carrier at a point outside
				this state and directed to the buyer in this state.
064.01B For property or services other than
				tangible personal property, delivery in this state means, for utilities, the
				utility service is provided in this state; for maintenance agreements, the
				property covered is in this state or the place at which the maintenance must be
				performed is in this state; for satellite programming, the receiver is located
				in this state; and for admissions, the location to which access is granted is
				in this state.
064.01C See
				Reg-1-002,
				Consumer's Use Tax, concerning the consumer's responsibility to pay the use tax
				directly to the Department of Revenue.
064.01D Printed material purchased with
				delivery information provided by the purchaser but without a certificate of
				exemption for direct mail is taxable on the portion of the direct mail material
				delivered to Nebraska locations. (See
				Reg-1-105,
				Direct Mail.)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-065 - TELECOMMUNICATIONS SERVICES

Current through June 17, 2024
065.01 Intrastate telephone communication
				service and telegraph service, mobile telecommunications service, wireless
				paging service, and wireless radio service are taxable whether furnished by
				public or private corporations or enterprises. This includes those services
				which are sold by mutual companies.
065.01A
				Intrastate telephone communications services which are taxable include mobile
				telecommunications services, ancillary services, except for conference bridging
				services, and intrastate telecommunications services, except for value-added
				nonvoice data service, wireless paging service, wireless radio service, and the
				gross receipts from coin-operated telephones, 800 service, and 900 service,
				when the receipts are for intrastate service.
065.01A(1) Mobile telecommunications services
				are intrastate if the service originates and terminates in the same state. If
				the customer has a place of primary use in Nebraska, intrastate
				telecommunications services are taxable in Nebraska.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-066 - SEWER AND WATER

Current through June 17, 2024
066.01 The sales or use tax applies to all
				retail sales of sewer and water services.
066.02 Sales tax applies to all amounts paid
				for sewer and water, irrespective of whether there is an actual consumption or
				not. Thus, there is tax due on all payments whether in the form of a minimum
				charge, a flat rate, or other billing method.
066.03 The gross receipts from furnishing
				sewer service are taxable regardless of the nature of the use.
066.04 Rental charges made to the customer
				for meters, bottles, and related equipment are rentals of property and are
				taxable.
066.05 Water used for
				irrigation of agricultural lands, manufacturing purposes, or for the care of or
				consumption by animal life, the products of which ordinarily constitute food
				for human consumption or the pelts of which are ordinarily used for human
				apparel, is not taxable.
066.06 For
				the purpose of proper administration of the tax on sewer and water services and
				to insure that the full amount of any applicable tax is collected and remitted,
				the entire amount of sewer or water service sold or billed through one meter
				shall be taxable if any portion, other than incidental use, of such service is
				taxable.
066.07 Incidental use of
				water shall include uses that are connected with the exempt use, but are not
				themselves exempt, such as water for employees for drinking, hand washing, or
				restrooms. Such usage cannot exceed ten percent of the total usage through the
				meter.
066.08 Amounts received from
				installation, service connection, move and change charges, and construction are
				not gross receipts of providers of sewer and water service and are not taxable.
066.08A If there is no tangible personal
				property installed, annexed, or repaired and the charge is merely for
				activating a connected service, such charge is not taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-067 - AIRCRAFT AND RELATED SERVICES

Current through June 17, 2024
067.01 Sales of property to and by any
				airline engaged in the transportation of persons or property as a common or
				contract carrier are taxable in the same manner as are sales to and by other
				firms, persons, or corporations except as set out in this regulation.
067.02 Sales of aircraft, and aircraft repair
				and replacement parts for such aircraft, operated by air carriers authorized
				and certified by the United States Department of Transportation or another
				federal authority or a foreign authority to engage in the carriage of persons
				or property in interstate or foreign commerce are exempt from the sales or use
				tax.
067.03 Aircraft and repair
				parts sold for private use or business use other than as a common or contract
				carrier are taxable.
067.03A A nonresident
				individual, or other person with a business location outside this state may
				purchase an aircraft in this state without the payment of tax if the aircraft
				will not be based or registered in this state and is removed from the state
				within ten days of its purchase.
067.03B A nonresident individual, or other
				person with a business location outside this state may purchase repair parts or
				repair services for an aircraft in this state without the payment of tax if the
				aircraft will not be based or registered in this state, the parts or services
				are delivered at an airport, and the airplane is removed from the state within
				ten days.
067.03C Equipment owned
				by persons holding an authority described in 067.02, but who operate such
				equipment primarily as a private carrier does not qualify for the exemption on
				the purchase of aircraft, repair, and replacement parts. (
				Reg-1-069,
				Common and Contract Carrier Vehicles.)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-068 - RAILROADS

Current through June 17, 2024
068.01 The sale of rolling stock to any
				railroad or any other person, whether a common or contract carrier or
				otherwise, is exempt. In addition, the sale of repair parts or replacement
				materials for use on such rolling stock is not taxable.
068.02 See
				Reg-1-015,
				Common and Contract Carriers (Multistate Operations) - Tax Deferral for the
				taxation of items that may be used in another state.
068.03 Sales of other types of property to
				and by railroads are taxable in the same manner as are sales to and by other
				firms, persons, or corporations.
068.04 Examples of such taxable purchases by
				railroads for use in this state include but are not limited to the following:
068.04A Water, sewer, and telephone service
				at depots;
068.04B Ties, rails,
				rock, and the like for track maintenance;
068.04C Office furniture and supplies;
				and
068.04D Motor vehicles not
				utilized as common carriers.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-069 - COMMON AND CONTRACT CARRIERS

Current through June 17, 2024
069.01 The purchase and use of motor
				vehicles, watercraft, and aircraft which are used predominantly as common or
				contract carriers, as well as repair and replacement parts for such equipment,
				are exempt from sales and use tax.
069.02 In order for a motor vehicle,
				watercraft, or aircraft to qualify as a common or contract carrier for sales or
				use tax exemption purposes, the owner of such items must submit an application
				on forms provided by the Nebraska Department of Revenue. Unless the motor
				vehicle, watercraft, or aircraft has been so qualified with the Nebraska
				Department of Revenue, it shall be presumed that such equipment is not a common
				or contract carrier for purposes of the sales and use tax exemption. This
				presumption may be overcome by evidence that the equipment is predominantly
				used as a common or contract carrier.
069.02A
				Only those motor vehicles, watercraft, or aircraft that are predominantly used
				for transporting persons or property for hire may qualify for common or
				contract carrier status.
069.02A(1) A common
				carrier is any motor vehicle, watercraft, or aircraft which is predominantly
				used by its owner to offer to transport the general public and the goods of the
				general public from place to place for compensation.
069.02A(2) A contract carrier is any motor
				vehicle, watercraft, or aircraft which is predominantly used by its owner to
				offer to transport specific persons and the goods of specific persons, on a
				contractual basis with such persons, from place to place for
				compensation.
069.02A(3)
				Predominantly used shall mean the total measure of use of any motor vehicle,
				aircraft, or watercraft (e.g., miles or hours) used to haul property as a
				common or contract carrier, divided by the total measure of use of the motor
				vehicle, aircraft, or watercraft, for all purposes, is greater than 50%. For
				purposes of determining this percentage, a one (1) year period of operation
				should be used.
EXAMPLE: Motor Vehicle #106
Odometer reading 1/1 73,146
Odometer reading 12/31160,409
Common/contract carrier miles
from customer billing records 75,919
Total miles (160, 409-73,146 ) 87,263
% common/contract carrier usage (75,919:87,263)87%
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-070 - PRESUMPTION OF TAXABILITY

Current through June 17, 2024
070.01 All gross receipts are taxable unless
				they are shown to be tax exempt. The retailer (seller) has the burden of
				proving that a sale of tangible personal property (or other transaction of a
				type subject to sales tax) is an exempt transaction, unless the purchaser
				presents a signed certificate demonstrating that the purchase is by an exempt
				organization, for an exempt purpose, pursuant to a direct payment permit, or a
				certificate of exemption for direct mail. See
				Reg-1-014,
				Exempt Sale Certificate.
070.02 The
				Tax Commissioner will make available a taxability matrix that is in a format in
				compliance with the Streamlined Sales and Use Tax Agreement.
070.02A Sellers, Model 2 sellers, or
				certified service providers (CSPs) relying on information contained in the
				taxability matrix are relieved from liability for tax, penalty, or interest
				resulting from incorrect data in the matrix.
070.02B Purchasers or a purchaser's CSP
				relying on erroneous information in the taxability matrix or the rates and
				boundaries database are relieved from liability for any penalty resulting from
				a failure to pay the tax, but remain liable for any tax and interest.
070.02C CSPs or Model 2 sellers are allowed
				10 days after notification by the Department that an item or transaction has
				been incorrectly classified, to correct the erroneous classification contained
				within approved system software before the CSP or Model 2 seller is held liable
				for failure to collect the correct amount of tax due.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-071 - CREDIT FOR TAX PAID TO ANOTHER STATE

Current through June 17, 2024
071.01 If a person brings property or
				services into Nebraska for storage, use, or other consumption and has properly
				paid a sales, use, excise, or similar tax to a foreign state or any of its
				political subdivisions, in connection with the sale of the property or
				services, then a credit is allowed for the payment of that tax. The credit is
				applied first against the amount of any use tax due this state. Any unused
				portion of the credit is then applied against the amount of any use tax due a
				Nebraska municipality or county that levies a local sales tax.
071.02 If the tax paid to the foreign state
				and its political subdivisions is less than the use tax imposed by Nebraska and
				its subdivisions, the difference is due. If the sales, use, excise, or similar
				tax properly paid to the foreign state or any of its political subdivisions, is
				equal to or exceeds the use tax imposed by Nebraska and its political
				subdivisions, use tax is not due Nebraska. Any excess is not refundable nor may
				it be used as a credit against the use tax due on purchases of any other
				property or service.
071.03 The
				credit allowed is limited to a credit for the amount of foreign state or
				political subdivision tax actually paid, and does not include the amount of any
				credits allowed in the other state. Use tax due in Nebraska cannot be
				extinguished through a tax exemption afforded on the same transaction by a
				foreign state.
071.04 Sales tax is
				properly paid to a foreign state or its political subdivision if the tax is
				legally due to the foreign state or its political subdivision.
071.04A Sales tax is NOT considered legally
				due to the foreign state or its political subdivision if:
071.04A(1) The purchaser is entitled to a
				refund of the tax paid to the foreign state or its political subdivision for
				any reason;
071.04A(2) The delivery
				neither originates nor terminates in the foreign state;
071.04A(3) The property was never stored,
				used, or consumed in the foreign state; or
071.04A(4) The sale was not properly sourced
				to the foreign state.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-072 - UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS

Current through June 17, 2024
072.01 Sales to the United States (U.S.)
				government, its agencies, instrumentalities, and corporations wholly owned by
				the U.S. government are exempt from sales and use tax. However, sales to
				institutions chartered or created under federal authority, but which are not
				directly operated and controlled by the U.S. government for the benefit of the
				public, are generally taxable.
072.02 Absent an express waiver of
				intergovernmental immunity by statute, federal corporations that are performing
				a federal function are instrumentalities of the U.S. and are exempt from sales
				and use tax. Examples include, but are not limited to:
072.02A Farm Credit Banks, (previously
				Federal Land Banks) and other national or local operating entities chartered or
				administered by the Farm Credit System, including Federal Land Credit
				Associations, the Central Bank for Cooperatives, the Regional Banks for
				Cooperatives, the Federal Farm Mortgage Corporation, Production Credit
				Associations, and Agricultural Credit Associations;
072.02B The Federal Deposit Insurance
				Corporation;
072.02C Corporations
				administered by the U.S. Department of Agriculture to support agriculture,
				including Commodity Credit Corporations and the Federal Crop Insurance
				Corporation;
072.02D A Federal
				Reserve Bank;
072.02E Corporations
				chartered by the U.S. government to issue, subsidize, or guarantee home loans,
				including the Federal National Mortgage Association (Fannie Mae), the Federal
				Home Loan Mortgage Corporation (Freddie Mac), and the Government National
				Mortgage Association (Ginnie Mae);
072.02F The Student Loan Marketing
				Association (Sallie Mae);
072.02G A
				Federal Credit Union;
072.02H The
				National Railroad Passenger Corporation, and the Amtrak Commuter Services
				Corporation (Amtrak); and
072.02I
				The American National Red Cross and all its chartered units.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-073 - DISCONTINUATION OF BUSINESS

Current through June 17, 2024
073.01 If any person liable for any sales or
				use tax sells his or her business or stock of goods or quits the business, the
				purchaser as his or her successor or assignee, shall withhold a sufficient
				amount of the purchase price to cover the tax liability until a receipt from
				the Tax Commissioner showing that the liability has been paid or a certificate
				stating that no amount is due is produced.
073.02 If the purchaser of a business or
				stock of goods fails to withhold a portion of the purchase price as required,
				then he or she shall become personally liable for the payment of the amount
				required to be withheld by him or her to the extent of the purchase
				price.
073.03 Either the seller of
				a business or stock of goods or the purchaser as his or her successor or
				assignee, may request in writing that the Tax Commissioner issue either a
				certificate stating that no tax is due, or a notice stating the amount of tax
				due. This request shall state the purchaser's address and Nebraska
				identification number and the seller's address and Nebraska identification
				number and indicate when and where the seller's records are available for
				audit. The certificate or notice of tax due shall be mailed to the purchaser at
				his or her address as it appears in the letter requesting such certificate or
				notice.
073.04 Any person
				discontinuing business is required to:
073.04A Notify the Department of
				Revenue;
073.04B Return his or her
				Sales Tax Permit for cancellation; and
073.04C Preserve all business records
				pertaining to the sales tax until the Department of Revenue issues the
				certificate referred to above, or for the period required in
				Reg-1-008,
				Records, whichever is longer.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-074 - WARRANTIES AND GUARANTEES

Current through June 17, 2024
074.01 A charge for the purchase of a
				warranty, guarantee, service agreement, service contract, or maintenance
				agreement, is taxable, whenever the item covered or the services to be provided
				are taxable.
074.01A Neither sales nor use
				tax applies with respect to property used, or any repair labor or services
				performed in fulfilling the obligations for repair under such a warranty or
				guarantee.
074.01B If the
				maintenance agreement does not provide full coverage, the amount charged for
				parts used in the repair is taxable and the amount charged for labor in the
				repair is taxable if repair labor for the covered item is taxable.
074.01C A deductible amount that is due,
				except for a deductible required under an agreement covering a motor vehicle,
				is taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-075 - CONFIDENTIAL INFORMATION

Current through June 17, 2024
075.01 Except as provided in Neb. Rev. Stat.
				§
									77-2711
				or the regulations of the Nebraska Department of Revenue (Department), it is a
				misdemeanor for the Tax Commissioner, any employees, legal representatives, or
				agents of the Department, any employee of the State Treasurer or the Department
				of Administrative Services, or any person receiving information from any of
				them, to:
075.01A Divulge or 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;
075.01B
				Divulge the amount or source of income, profits, losses, expenditures, or any
				related items disclosed in any return; or
075.01C Permit any return, copy of a return,
				or any book containing any abstract or items from the return to be seen or
				examined by any person not connected with the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-076 - JEOPARDY DETERMINATIONS AND ASSESSMENTS

Current through June 17, 2024
076.01 The Department of Revenue may initiate
				jeopardy determination and assessment proceedings if it determines that any of
				the following conditions exist:
076.01A The
				taxpayer is about to leave the State of Nebraska.
076.01B The taxpayer is about to remove his
				or her property from the State of Nebraska.
076.01C The taxpayer is about to conceal
				himself or herself or his or her property.
076.01D The taxpayer is about to do any act
				which tends to delay, prejudice, or make ineffective any proceedings to collect
				sales or use tax from preceding or current years, unless jeopardy proceedings
				are immediately initiated. In any subsequent court proceedings, the finding by
				the Department of Revenue that one or more of these conditions existed shall be
				for all purposes prima facie evidence of the taxpayer's intentions.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-077 - COMBINED SALES TAX RETURNS

Current through June 17, 2024
077.01 If any retailer conducts business
				operations and makes sales subject to sales tax at more than one location, the
				retailer may apply for permission to file a combined sales tax return covering
				the business operations of two or more locations. The Department of Revenue
				(Department) will approve the application if: each sales location holds a sales
				tax permit; the same person or persons own 80% or more of each licensed
				location; and the books, records, and accounts of these locations are kept at a
				single address.
077.01A The application for
				permission to file a combined sales tax return must be submitted on forms
				provided by the Department and, in addition to other information, must identify
				the business locations to be included in the combined sales tax
				return.
077.01B If the application
				is approved, the identified business locations must be reported on a combined
				sales tax return until the Department grants permission to change. Business
				locations may not be added to or deleted from the combined sales tax return
				without written application and the prior approval of the Department.
077.01C The Tax Commissioner may also permit
				combined sales tax returns as allowed by the Streamlined Sales and Use Tax
				Agreement.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-078 - VETERINARIANS AND VETERINARY MEDICINES

Current through June 17, 2024
078.01 The following definitions apply to
				this regulation.
078.01A Veterinary medicines
				include medicines for the prevention or treatment of disease or injury in
				animals and include all drugs, antibiotics, viruses, serums, toxins,
				antitoxins, or analogous products of natural or synthetic origin.
078.01B Agricultural chemicals include
				pesticides, insecticides, fungicides, growth-regulating chemicals, hormones,
				and rodenticides or any other substance or mixture intended for use in
				preventing, destroying, repelling, or mitigating pests of animals, or to affect
				the structure or function of animals.
078.01C Food-producing or pelt-producing
				animals include animal life, the products of which ordinarily constitute food
				for human consumption; or the pelts of which are ordinarily used for human
				apparel. Cattle, sheep, swine, mink, chinchillas, poultry, goats, game birds
				subject to permit and regulation by the Game and Parks Commission, and bees are
				examples of food-producing or pelt-producing animal life.
078.01D Non-food producing animals include
				zoo animals, parakeets, canaries, horses, donkeys, mules, domesticated elk and
				deer, ostriches, emus, and pets, such as cats, dogs, and birds, or breeding
				stock of any of these animals.
078.01E Providing professional services means
				the veterinarian has established a doctor-patient, or doctor-client
				relationship with the client.
078.01F Livestock means any domestic cattle,
				horses, mules, donkeys, sheep, or swine.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-079 - DELIVERY CHARGES

Current through June 17, 2024
079.01 Charges for delivery, freight,
				postage, shipping, handling, crating, packing, or transportation of an item are
				taxable whenever the item is taxable and the charges are paid to the retailer
				of the item.
079.02 A single
				delivery charge for the shipment of exempt property and taxable property should
				be allocated using a percentage that is:
079.02A Based on the total sales price of the
				taxable property compared to the total sales prices of all property in the
				shipment; or
079.02B Based on the
				total weight of the taxable property compared to the total weight of all the
				property in the shipment.
079.02C
				The seller must collect tax on the percentage of the delivery charge allocated
				to the taxable property but does not have to collect tax on the percentage of
				the delivery charge allocated to the exempt property.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-080 - SALES OF LEGAL, MEDICAL, AND COMMERCIAL DOCUMENTS AND RECORDS

Current through June 17, 2024
080.01 Charges for providing documents are
				exempt as a governmental service if the law or ordinance requires the
				furnishing of documents or copies of documents, such as permits or licenses, by
				a governmental agency, or if the documents are public records.
080.01A Public records mean public records as
				defined in section
				84-712.01.
080.01B Documents which are developed,
				produced, or acquired and made available for commercial sale to the general
				public are taxable, unless the price for the document is fixed by state law,
				rule, or regulation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-081 - CABLE AND SATELLITE SERVICE

Current through June 17, 2024
081.01 Gross receipts for furnishing
				community or county antenna television service (cable service), furnishing
				satellite television or radio programming (satellite service), or selling
				prepaid satellite service are subject to sales tax.
081.01A Furnishing cable service means
				delivering programming to customers using signals transmitted over or through a
				distribution system of wires, cables, or other conduits.
081.01B Furnishing satellite service means
				delivering programming to customers using signals emitted by satellites and
				received by receivers at the customer's location.
081.01C Selling prepaid satellite service
				means selling the right to obtain satellite service from a person that
				furnishes satellite service which is paid for in advance using an access code
				or authorization code to activate a satellite receiver. The seller of the
				prepaid satellite service does not have to furnish the satellite service for
				the sale to be subject to tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-082 - LABOR CHARGES

Current through June 17, 2024
082.01 INTRODUCTION
082.01A Labor charges relating to tangible
				personal property will generally fall into one of four categories: production,
				assembly, repair, and installation. Labor on annexed property, fixtures, or
				real estate is contractor labor and is generally exempt .(See
				Reg-1-017,
				Contractors)
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-084 - APPLICATION FOR REFUND-AIR OR WATER POLLUTION CONTROL FACILITY

Current through June 17, 2024
084.01 An air or water pollution control
				facility shall mean and include any system, treatment works, or appliance used
				or placed in operation primarily for the purpose of reducing, controlling, or
				eliminating air or water pollution caused by industrial or agricultural waste.
				Industrial or agricultural waste shall mean any liquid, gaseous, or solid waste
				substance resulting from any process of industry, manufacture, including the
				generation of electricity, trade or business, or from the development,
				processing, or recovery of any paper or wood which is capable of polluting the
				air or waters of this state.
084.01A
				Facilities such as air conditioners, dust collectors, filters, fans, and
				similar facilities designed, constructed or installed solely for the benefit of
				the person for whom installed or the personnel of such person, and facilities
				designed or installed for the reduction or control of automobile exhaust
				emissions are not air pollution control facilities.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-087 - FOOD OR FOOD INGREDIENTS

Current through June 17, 2024
087.01 Sales of food or food ingredients are
				exempt from sales and use tax.
087.01A Food
				or food ingredients means substances, whether in liquid, concentrated, solid,
				frozen, dried, or dehydrated form, that are sold for ingestion or chewing by
				humans and are consumed for their taste or nutritional value.
087.01A(1) Food or food ingredients includes,
				but is not limited to: cereals, eggs, fruits, meats, vegetables, milk, health
				foods consumed in place of other foods and not as a vitamin or mineral
				supplement, flour, cooking oils, sugar, soft drinks, bottled water, ice, candy,
				and chewing gum.
087.01A(2) Any
				food products with the "Nutrition Facts" box on their labels as required by
				21 C.F.R. §
												101.9, are food or food ingredients that are
				exempt from sales tax under this section.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-088 - COMPUTER SOFTWARE

Current through June 17, 2024
088.01 The gross receipts from furnishing
				software regardless of the manner in which it is conveyed are taxable.
088.01A The gross receipts from furnishing
				software includes services provided by a consultant that result in a transfer
				of software from the consultant to the client.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-089 - ENERGY SOURCE UTILITY EXEMPTION

Current through June 17, 2024
089.01 The sale, purchase, use, or other
				consumption of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel,
				gasoline, coke, nuclear fuel, butane, and compressed fuel that includes
				compressed natural gas and liquefied petroleum gas (propane) may be exempt from
				the sales and use tax.
089.01A If more than
				50% of the amount purchased is used or directly consumed in processing,
				manufacturing, refining, generation of electricity, irrigation or farming, or
				by any hospital the purchase of the fuels listed above is exempt.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-090 - NONPROFIT ORGANIZATIONS

Current through June 17, 2024
090.01 The fact that an organization is
				nonprofit does not, by itself, entitle the organization to an exemption from
				payment of sales and use tax on its purchases. Some nonprofit organizations are
				exempt from payment of the Nebraska sales and use tax on purchases to the
				extent described in subsections
				090.02A through
				090.04B of this
				regulation. Purchases made by these organizations are exempt only after the
				organization has applied for and received a Nebraska Exempt Organization
				Certificate of Exemption from the Nebraska Department of Revenue (Department).
				Religious organizations are discussed in
				Reg-1-091,
				Religious Organizations; and educational institutions are discussed in
				Reg-1-092,
				Educational Institutions. All other nonprofit organizations are not exempt and
				must pay sales or use tax. The following nonprofit organizations are exempt
				from paying sales and use taxes to the extent indicated.
090.02 A nonprofit organization operating any
				of the following facilities that are licensed under the Health Care Facility
				Licensure Act is only exempt on purchases for use at the facility, or portion
				of the facility, covered by the license and on purchases for use outside the
				facility that are necessary to fulfill the nonprofit organization's
				requirements to hold or maintain its license. Any purchases by the nonprofit
				organization for use at facilities not included in the license, or for any
				other activities are not exempt from the Nebraska sales and use tax.
090.02A A hospital.
090.02B A health clinic, when one or more
				hospitals, or the parent corporations of the hospitals, own or control the
				health clinic for the purpose of reducing the cost of health services, or when
				the health clinic receives federal funds through the United States Public
				Health Service.
090.02C A skilled
				nursing facility.
090.02D An
				intermediate care facility defined in Neb. Rev. Stat. §
										71-420,
				and a intermediate care facility for the mentally retarded defined in Neb. Rev.
				Stat. §
										71-421.
090.02E A nursing facility.
090.02F An assisted-living
				facility.
090.02G Beginning October
				1, 2012, a mental health center.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-091 - RELIGIOUS ORGANIZATIONS

Current through June 17, 2024
091.01 Organizations created exclusively for
				religious purposes will be exempt from payment of the Nebraska sales and use
				tax after the organization has applied for and received a Nebraska Exempt
				Organization Certificate of Exemption from the Nebraska Department of Revenue.
				This certificate assigns the organization an exemption number (05-XXXXXXX)
				which must be used in claiming its exemption.
091.02 The nonprofit religious organization
				must give its seller a Nebraska Resale or Exempt Sale Certificate, Form 13, as
				proof of its exempt status. Section B of this certificate, or an approved
				substitute form, must be completed in accordance with
				Reg-1-014,
				Exempt Sale Certificate.
091.02A Only the
				nonprofit religious organization that has been issued a Nebraska Exempt
				Organization Certificate of Exemption may make purchases to be used by and for
				the purposes of the nonprofit religious organization without payment of sales
				or use tax. Affiliated or subsidiary organizations, for example, separately
				organized day care centers, youth groups, or vacation bible schools, cannot
				make tax exempt purchases using an exempt nonprofit religious organization's
				exemption certificate, even if they are operating in support of or under the
				guidance of the exempt organization. The affiliated or subsidiary organization
				must apply for its own exemption certificate. The affiliated or subsidiary
				organization may or may not qualify for its own exemption
				certificate.
091.02B The sales and
				use tax exemption does not extend to a person purchasing property or services
				to be given or donated to an exempt nonprofit religious organization. For these
				purchases to be tax exempt, the person must donate the funds to the nonprofit
				religious organization, and the nonprofit religious organization must make the
				purchase. Any person who removes property from inventory that was originally
				purchased sales tax exempt with a resale certificate, and donates the property
				to an exempt nonprofit religious organization, must remit use tax on the
				property donated. (
				Reg-1-035,
				Consumption of Untaxed Property)
091.02C An exempt nonprofit religious
				organization engaging in a construction or repair project will receive the
				benefit of its tax exempt status by issuing the contractor a Purchasing Agent
				Appointment, Form 17, and complying with the provisions of
				Reg-1-017,
				Contractors. If the exempt nonprofit religious organization does not issue the
				contractor a Purchasing Agent Appointment, Form 17, prior to the building
				materials being annexed to real estate, the exempt nonprofit religious
				organization may apply to the Department for a refund of any sales or use tax
				paid by the contractor on building materials annexed to real estate in the
				project.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-092 - EDUCATIONAL INSTITUTIONS

Current through June 17, 2024
092.01 The following educational institutions
				are exempt from payment of the Nebraska sales and use tax after the institution
				has applied for and received a Nebraska Exempt Organization Certificate of
				Exemption from the Nebraska Department of Revenue (Department):
092.01A A Nebraska public elementary or
				secondary school, or school district;
092.01B A nonprofit Nebraska private
				elementary or secondary educational institution established under Chapter 79,
				article 16;
092.01C A Nebraska
				community college, established under Chapter 85, Article 15;
092.01D A Nebraska educational service unit,
				established under the Educational Service Units Act, Chapter 79, Article
				12;
092.01E A Nebraska learning
				community established under Chapter 79, Article 21;
092.01F The Nebraska Center for the Education
				of Children who are Blind or Visually Impaired, established by Neb. Rev. Stat.
				§
										79-11,109;
092.01G The Nebraska State College System,
				established under Chapter 85, Article 3;
092.01H The University of Nebraska System,
				established under Chapter 85, Article 1;
092.01I A nonprofit, private, regionally or
				nationally accredited college or university with its primary campus located in
				Nebraska that is authorized under the Postsecondary Institution Act, Chapter
				85, Article 24; and
092.01J A
				conference or other organization, if all the members of the conference or
				organization are exempt from payment of the Nebraska sales and use
				tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-093 - GOVERNMENTAL UNITS

Current through June 17, 2024
093.01 Governmental units are only exempt if
				they are specifically listed in either 093.04 or 093.05 of this regulation.
				Provisions concerning school districts are discussed in
				Reg-1-092,
				Educational Institutions. Governmental units are not assigned exemption
				numbers.
093.02 Governmental units
				are not required to have exemption numbers.
093.03 The United States (U.S.) government,
				its agencies, instrumentalities, and corporations wholly owned by the U.S.
				government are exempt from sales and use tax. However, sales to institutions
				chartered or created under federal authority, but which are not directly
				operated and controlled by the U.S. government for the benefit of the public,
				are generally taxable. (See
				Reg-1-072,
				United States Government and Federal Corporations, for organizations considered
				a part of the U.S. government.)
093.04 The following governmental units in
				Nebraska are exempt from sales and use tax:
093.04A The State of Nebraska;
093.04B A municipality, including a municipal
				library;
093.04C A county or
				township, including a county or township library;
093.04D A natural resource
				district;
093.04E A joint entity or
				agency formed to fulfill the purposes of the Integrated Solid Waste Management
				Act;
093.04F A city, county, or
				joint airport authority;
093.04G An
				elected county fair board;
093.04H
				A rural or suburban fire protection district;
093.04I A drainage district;
093.04J A local or regional housing agency,
				except for purchases for any commercial operation that does not exclusively
				benefit the residents of the affordable housing project; and
093.04K Wyuka Cemetery.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-094 - AGRICULTURAL MACHINERY AND EQUIPMENT

Current through June 17, 2024
094.01 For the purposes of this regulation,
				the following definitions will be used.
094.01A Agricultural machinery and equipment
				shall mean tangible personal property that is used directly in the cultivating
				or harvesting of a crop, the raising or caring for animal life, or the
				collecting or processing of an agricultural product on the farm or ranch.
094.01A(1) Agricultural machinery and
				equipment does not include office equipment, registered or unregistered motor
				vehicles, well-drilling equipment, handling or processing equipment for
				agricultural products not on a farm or ranch, or any building or fixture.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-095 - MOLDS, DIES, AND PATTERNS

Current through June 17, 2024
095.01 Sales of molds or dies to a
				manufacturer for use in manufacturing are exempt from tax.
095.01A The materials necessary to create the
				mold or die used in manufacturing and any chemicals, solutions, or catalysts
				utilized in the mold or die process are all included in the
				exemption.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-096 - MOTORBOATS

Current through June 17, 2024
096.01 Motorboat as used in this regulation
				shall mean any watercraft included under Section
				37-1204 of the
				Nebraska Revised Statutes. Every motorboat dealer in Nebraska is required to
				obtain a sales tax permit for each place of business in this state even though
				they make no sales other than sales of motorboats. The dealer shall file a tax
				return reporting gross sales in the same manner as all other retailers.
096.01A Motorboats means any watercraft
				propelled by a permanently or temporarily attached motor and shall include,
				among others, open or closed bow outboards, inboards, inboard/outboard boats,
				personal watercraft (jet skis, wave runners), air boats, cabin cruisers,
				houseboats, pontoons, canoes, jon boats, sail boats, and rowboats.
096.01B If a trailer is sold with a
				motorboat, the dealer must separately state the selling price of the trailer on
				the purchaser's invoice and furnish the purchaser with a Nebraska Sales/Use Tax
				and Tire Fee Statement for Motor Vehicles and Trailer Sales, Form 6, for the
				trailer.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-097 - DIRECT PAYMENT PERMIT

Current through June 17, 2024
097.01 Companies that are issued a direct
				payment permit are authorized to pay the proper Nebraska and local sales tax on
				certain purchases directly to the Nebraska Department of Revenue (Department)
				in lieu of paying the sales tax to the seller.
097.02 Companies may apply for a direct
				payment permit by completing a Nebraska Application for Direct Payment
				Authorization, Form 20DP, and paying the nonrefundable $10 application fee. If
				the application is approved, a direct payment permit will be issued.
097.03 In order to qualify for a direct
				payment permit, the applicant must meet the following conditions:
097.03A The company must have annual taxable
				purchases in Nebraska of property and services totaling at least $3 million .
				Taxable purchases exclude purchases for resale;
097.03B The company must demonstrate that its
				system of accruing tax on purchases is adequate for accruing tax on all taxable
				purchases; and
097.03C The company
				must agree to accrue and pay all sales and use taxes to the Department on or
				before the 20th day of the month following the date of purchase, lease, or
				rental.