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 316-1-024 - DISCOUNTS AND REBATES

Current through June 17, 2024
024.01 A cash discount allowed by the
				retailer is a reduction in the sales price, and the tax is computed and paid on
				the sales price after allowance for the discount. These discounts must appear
				on the invoices, records, and accounts of the retailer and be substantiated to
				the satisfaction of the Nebraska Department of Revenue. A discount cannot be
				deducted from gross receipts if it is applied to a sale of property or services
				which is exempt from sales tax.
024.02 A cash discount may be offered by the
				seller to induce payment within a specified time. A volume discount may be
				offered by the seller to induce larger purchases. Sales tax is calculated on
				the sales price of the property less the cash or volume discount allowed at the
				time of the sale. If the discount is not allowed until a later time, these
				discounts are allowed as deductions on the seller's sales tax return only when
				there is sufficient evidence in the seller's records to indicate that the
				discounts have been given to the purchaser, the sales reported on the sales tax
				return are the amount of sales before discounts, and the purchaser was credited
				or refunded any sales tax associated with the discount.
024.03 A cash rebate or instant rebate is not
				deductible in arriving at the sales price.
024.03A A cash rebate is given to the
				purchaser directly by a manufacturer after the sales transaction is complete,
				and is contingent upon the purchaser submitting proof that the sales
				transaction has been finalized.
024.03B An instant rebate is allowed at the
				point of sale without any additional conditions or requirements placed on the
				buyer, but is also reimbursed by the manufacturer to the seller.
024.03C Because the sales tax is imposed upon
				the gross receipts of the seller (
				Reg-1-001,
				Nature of the Sales Tax), a subsequent rebate of a portion of the sales price
				by a third party does not reduce the seller's gross receipts upon which the
				sales tax is imposed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-025 - RETURNED ARTICLES

Current through June 17, 2024
025.01 In the event taxable purchases are
				returned to the retailer by the purchaser or consumer and the sale is entirely
				rescinded, the retailer or an agent of the retailer certified under the
				Streamlined Sales Tax Agreement shall refund or give credit to the purchaser
				the amount of tax previously paid or charged. If only a portion of the purchase
				price is refunded or credited, the amount of tax to be refunded or credited by
				the retailer shall be computed based upon the amount of the purchase price to
				be refunded or credited exclusive of the tax.
025.02 No refund or credit for tax shall be
				given by the retailer for the return of any merchandise which is exempt from
				the tax. No refund or credit for tax shall be given by the retailer for goods
				sold for resale and returned.
025.03 The retailer or an agent certified
				under the Streamlined Sales Tax Agreement may deduct from gross sales on his or
				her tax return that portion of the sales price of the property that is refunded
				or credited to the purchaser; provided, he or she has previously remitted the
				tax to the Department of Revenue. Any charge for the return of the item, such
				as a restocking fee, is a portion of the purchase price that is not refunded.
				The deduction is to be taken on his or her tax return for the period in which
				the refund was made or credit given.
025.04 See
				Reg-1-020,
				Motor Vehicles, for motor vehicles or trailers returned under the Nebraska
				Lemon Law.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-026 - FINANCE, CARRYING, SERVICE, AND INTEREST CHARGES

Current through June 17, 2024
026.01 Finance, carrying, service, and
				interest charges which are separately stated in the sales contract and are
				solely for the purpose of allowing a delayed payment of the sales price are not
				taxable; provided, that such charges are not used as a means of avoiding
				imposition of the tax upon the actual sales price. The retailer or an agent of
				the retailer certified under the Streamlined Sales Tax Agreement is required to
				keep complete and adequate records showing the division of gross receipts
				between finance, carrying, service, or interest charges and the selling price
				of property or services.
026.02
				Handling, crating, packing, shipping, and service charges for preparing an item
				for sale or transportation are taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-027 - REPOSSESSIONS

Current through June 17, 2024
027.01 The sales tax previously remitted by a
				retailer arising from the sale of property, which is subsequently repossessed,
				may be allowed as a credit against the retailer's current sales tax liability,
				but only to the extent of the portion of the purchase price remaining unpaid at
				the time of repossession. In determining the unpaid amount, all payments and
				credits to the account must be prorated to the purchase price, tax, finance,
				carrying, service, and interest charges which were not taxable under
				Reg-1-026,
				Finance, Carrying, Service, and Interest Charges. No credit is allowable for
				expenses incurred by the retailer in attempting to collect the account or
				repossessing the property.
027.02
				Credit for the amount of taxes paid on such unpaid portion of the purchase
				price of the repossessed property shall be taken on a return filed within a
				reasonable time after the property has been repossessed. If the retailer
				remitted the tax on a cash accounting basis or collected the full tax from the
				purchaser at the time of purchase, a credit is not allowed when the property is
				repossessed. A credit is allowed only if the sale of the property which has
				been repossessed was taxable.
027.02A No
				credit may be taken for the unpaid portion of the purchase price of any motor
				vehicle or licensable trailer since the tax is collected by the county
				treasurer, or other designated county official, or Department of Motor
				Vehicles.
027.02B No credit may be
				taken by any person other than the retailer who sold the item and remitted the
				tax. The retailer cannot take a credit when a third-party repossesses the
				property.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-028 - BAD DEBTS

Current through June 17, 2024
028.01 A retailer may deduct from gross
				receipts on his or her tax return the amount found worthless for federal income
				tax purposes and actually deducted or if the reserve method is elected, charged
				against bad debt reserve; provided, the sales or use tax has been previously
				remitted to the state by the retailer. The deduction should be taken on the
				return for the period in which the amount was found worthless and charged off
				for income tax purposes.
028.02
				This regulation does not apply to retailers who remit sales tax on the cash
				basis or who have elected to remit sales tax in accordance with paragraph
				009.05 of Regulation 1-009, Accounting Methods.
028.03 No deduction is allowable for expenses
				incurred by the retailer in attempting to enforce the collection of any account
				receivable, or for that portion of a debt recovered that is retained by or paid
				to a third party as compensation for services rendered in collecting the
				account.
028.04 If the amount of an
				account found to be worthless and charged off for income tax purposes is
				comprised in part of nontaxable receipts, such as interest, carrying charges,
				finance charges, service charges and other charges exempt from sales or use tax
				and in part of taxable receipts upon which tax has been paid, a bad debt
				deduction may be claimed only with respect to the unpaid amount upon which tax
				has been remitted. In determining the unpaid amount, all payments and credits
				to the account must be prorated against the various elements comprising the
				amount the purchaser contracted to pay.
028.05 In support of claims for such credit,
				retailers must maintain complete and adequate records showing:
028.05A Date of original sale;
028.05B Name and address of
				purchaser;
028.05C Amount purchaser
				contracted to pay;
028.05D Amount
				on which retailer remitted tax;
028.05E All payments or other credits applied
				to account of purchaser; and
028.05F Evidence that the uncollectible
				portion of gross receipts on which tax was remitted actually has been legally
				charged off as a bad debt for income tax purposes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-029 - TRADE-INS OR EXCHANGES

Current through June 17, 2024
029.01 When property is sold and part of the
				sales price is satisfied by trading in used property that is similar to the
				property being sold, the retailer must collect and remit sales tax on the
				difference between the total selling price and the amount allowed on the
				trade-in. If the property provided by the purchaser is not similar to the
				property being purchased, or is a commodity regularly traded on an open market,
				the transaction is a barter transaction and not a trade-in, and tax must be
				collected on the full price of the property sold.
029.02 If the trade-in allowance is greater
				than the value at which the trade-in is later carried for inventory purposes,
				the excess is not an allowable cash discount on a subsequent sales tax return.
				There is no refund of sales tax previously paid on the property traded in, even
				if the buyer is paid for the difference.
029.03 The full selling price is included in
				"gross sales and services" on the Nebraska and Local Sales and Use Tax Return,
				Form 10, and the trade-in allowance for the property taken in trade is deducted
				to calculate "net taxable sales." The deduction for the trade-in allowance
				cannot exceed the sales price of the property sold, even if the buyer is paid
				for the difference.
029.04 If the
				property taken in trade is used by the retailer and not resold in the
				retailer's regular course of business, the retailer must collect and remit
				sales tax on the difference between the total selling price and the amount
				allowed on the trade-in. The retailer must also pay use tax on the amount
				allowed on the trade-in for using the property. (
				Reg-1-035,
				Consumption of Untaxed Property.)
029.05 See
				Reg-1-020,
				Motor Vehicles, and
				Reg-1-096,
				Motorboats, for exchanges of motor vehicles and motor boats.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-030 - LAY-AWAY AND WILL-CALL SALES

Current through June 17, 2024
030.01 In the case of lay-away or will-call
				sales (including those in which a deposit is made by the customer), retailers
				who maintain records on a cash basis must report cash collections on lay-away
				sales on the return for the period in which the cash is received.
030.02 All other retailers must report
				lay-away sales on the return for the period in which they are entered as a sale
				on the retailer's books.
030.03 If
				the deposit is forfeited by the customer, the seller shall include only the
				amount of the deposit received in his or her taxable receipts.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-031 - COIN-OPERATED MACHINES

Current through June 17, 2024
031.01 General
For the purposes of this regulation, a coin-operated machine
				  shall include all machines where coins or substitutes for coins are inserted to
				  render the machine operable. Owners, other than lessors, of all coin-operated
				  machines are the ultimate consumers of said machines and are required to pay
				  sales or use tax on the purchase price.
A lessor who purchases coin-operated machines exclusively for
				  the purpose of leasing or renting them shall furnish his or her supplier a
				  Nebraska Resale or Exempt Sale Certificate, Form 13. The lessor shall collect
				  and remit the tax on the gross lease or rental receipts. The receipts from
				  leasing or renting a coin-operated machine are taxable even if the sales by the
				  machine are exempt.
For purposes of imposing the sales tax on receipts from the
				  operation of coin-operated machines, they are placed in one of three general
				  categories: those which vend property, those which are operated for amusement,
				  entertainment, or recreation, and those which provide other
				  services.
031.02 Vending
				property
When property is sold by means of a vending machine, the
				  person owning the property being sold through the vending machine is the
				  retailer and is responsible for sales tax on the entire gross receipts
				  therefrom regardless of how such receipts are divided.
031.02A The sales tax does not have to be
				separately stated and collected from the customer on sales of property through
				vending machines.
031.02B Where the
				retailer has machines at various locations, only one sales tax permit shall be
				required. Such retailer shall keep accurate records of the time and place of
				installation of each machine, the date of removal from any location, the amount
				of the gross receipts from each vending machine, and the gross receipts from
				the lease or rental of any vending machine.
031.02C The gross receipts therefrom include
				the state and applicable local option sales tax. The location of the machine
				determines the applicable local option sales tax. In determining the amount of
				sales tax to be remitted on vending machine sales, use the procedures described
				in 008.03 of
				Reg-1-008,
				Records.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-032 - LEASED DEPARTMENTS

Current through June 17, 2024
032.01 Where a retailer has leased certain of
				the departments in his or her business place to other persons for the purpose
				of selling property to consumers, each such lessee shall be required to secure
				a sales tax permit as a retailer. The lessee shall be responsible for the
				filing of separate tax returns and the payment of the tax due on its sales;
				provided, the lessee keeps separate books of account and makes his or her own
				collections on account of the sales.
032.02 If the retailer (lessor) keeps the
				books for the leased departments and makes collections on account of their
				sales, the lessor may, as agent for the lessee, make the required separate
				returns and pay the taxes due. The lessor cannot include the leased department
				on his or her combined sales tax return. The lessee shall not be relieved of
				his or her liability in the case the lessor fails to make the proper returns or
				fails to pay the taxes due.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-033 - TRANSIENT AND ITINERANT SELLERS

Current through June 17, 2024
033.01 The requirement that any person must
				have a sales tax permit before he or she may lawfully sell property or services
				at retail in this state applies to all forms of retail selling, including sales
				made through stores; from private residences; at flea markets, fairs, or
				temporary booths; from trucks and wagons; by house-to-house canvass; by
				advertising through newspapers, radio, or television; or in any similar
				manner.
033.02 A distributor that
				uses mobile salespersons may enter into an agreement with the Nebraska
				Department of Revenue (Department) to collect and remit sales taxes for
				salespersons working for the distributor as independent contractors. When the
				distributor has entered into an agreement:
033.02A The individual sellers do not need
				sales tax permits; and
033.02B The
				distributor must record the retail price of each item sold and the location of
				each sale.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-034 - AUCTION AND CONSIGNMENT SALES

Current through June 17, 2024
034.01 All auction and consignment sales of
				property are sales at retail and the auctioneer is a retailer who must collect
				and remit the tax on all sales except as follows:
034.01A If an auctioneer is an agent of a
				retail seller, then the seller or other agent of the seller is responsible for
				the collection and remittance of the tax on each transaction;
034.01B If another person acts as clerk for
				an auction sale and handles the money for the sale, then the clerk is the
				retailer and is responsible to collect and remit the tax on items sold;
				or
034.01C If the sale is otherwise
				exempt because of the nature of the item sold, the nature of the purchaser, or
				the intended use of the item, such sales are exempt and not taxable. See
				Reg-1-012,
				Exemptions.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-035 - CONSUMPTION OF UNTAXED PROPERTY

Current through June 17, 2024
035.01 Persons who take property originally
				purchased tax free with a resale certificate or from inventory (stock) for
				personal or business use, consumption, or gift, must report and pay a use tax
				on such property. Such persons must enter on their books the cost of all such
				property and pay the applicable tax on their purchase price of the property at
				the rate in effect at the time of use. The cost of those articles taken from
				stock should be reported on the applicable line of the Nebraska and Local Sales
				and Use Tax Return .
035.01A Retailers who
				use property, such as cellular telephones, satellite dishes, or DVRs, as an
				inducement to obtain signed service contracts for a third party service
				provider must pay consumer's use tax on the difference between the retailer's
				cost of the property and any amount received for such property.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-036 - DONATIONS, PRIZES, AND PROMOTIONAL GIVE-AWAYS

Current through June 17, 2024
036.01 Donations
Donors are the consumers of any property purchased to be
				  donated and the purchase of the property in Nebraska is taxable, unless an
				  exemption otherwise applies. If a gift is delivered in Nebraska to either the
				  donor or the donee, sales tax must be collected by the retailer from the
				  donor.
036.01A If a person donates
				cash to an organization that is exempt from paying sales tax (sales tax exempt
				nonprofit), the sales tax exempt nonprofit can purchase property to be given
				away in a raffle or contest without paying or collecting sales tax.
036.01B Persons who purchase property that is
				donated to a sales tax exempt nonprofit are the consumers of the property
				donated and must pay sales tax on the purchase whether the property is
				delivered to the donor or to the sales tax exempt nonprofit.
036.01C If the donated property is a motor
				vehicle, the donor must pay use tax to the county treasurer based on the cost
				of the motor vehicle to the donor and the location of the donor.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-037 - TRADING STAMPS, COUPONS, CERTIFICATES, VOUCHERS, REIMBURSED PRICE REDUCTIONS, AND GROUP DISCOUNTS

Current through June 17, 2024
037.01 Redeeming Trading Stamps
When trading stamps are redeemed for merchandise, the
				  transaction is a retail sale and is subject to sales tax. The tax is computed
				  on the fair market value of the merchandise transferred in exchange for the
				  stamps. The retailer may purchase redemption merchandise for resale. No sales
				  tax is due when stamps are redeemed for cash rather than for
				  merchandise.
037.02
				Purchasing Trading Stamps
If a retailer purchases trading stamps to distribute to
				  customers, the transaction is not considered a purchase of property and no
				  sales tax is due . The stamp distributor who sells the stamps to the retailer
				  must pay sales or use tax on its purchase of the stamps.
037.03 Coupons, Reimbursed Price Reductions,
				or Group Discounts When Reimbursed by a Third Party
When coupons, reimbursed price reductions, or group discounts
				  are accepted by a retailer as some or all of the selling price of any taxable
				  item, and the retailer receives services, payment, or reimbursement from a
				  third-party, (for example, the manufacturer, distributor, or an unrelated
				  person), the value of the coupons, reimbursed price reductions, or group
				  discounts cannot be subtracted from the selling price when determining gross
				  receipts.
037.03A Reimbursed Price
				Reductions or Group Discounts. If the purchaser identifies himself or herself
				to the retailer as a member of a group or organization entitled to a price
				reduction or discount, and the retailer receives payment or reimbursement for
				granting the price reduction or discount from a third party, the amount of the
				payment or reimbursement is part of the selling price of the item when
				determining gross receipts.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-038 - FINANCIAL INSTITUTIONS

Current through June 17, 2024
038.01 The tax applies to the purchase, lease
				or rental of property or services by financial institutions for its own use or
				consumption. Financial institutions include national banks as well as
				state-chartered institutions.
038.02 A financial institution which engages
				in the sale, lease, or rental of property or services to consumers must
				register as a retailer, collect, and remit the tax due to the Department of
				Revenue. Taxable sales by financial institutions include, but are not
				necessarily limited to, sales of checkbooks, silverware, pictures, savings or
				piggy banks, and repossessed merchandise. The gross receipts from the lease or
				rental of property by a financial institution are also taxable. See
				Reg-1-018,
				Rent or Lease of Tangible Personal Property, for the taxation of capital or
				operating leases. Safe-deposit boxes are not considered tangible personal
				property and accordingly their rental is not taxable.
038.03 Imprinted (personalized) checks sold
				by banks to customers are taxable. If such checks are furnished the customers
				at cost, then the bank may either purchase the checks for resale and collect
				the applicable tax from its customers or pay the tax to its suppliers. If
				checks are issued to customers for a fixed charge per check which represents a
				service charge on the accounts (PAYC), such charge is not taxable to the
				customer, but the bank is the consumer of such checks and must pay tax upon
				their purchase price.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-039 - PROMOTING OR ADVERTISING THAT THE TAX IS ABSORBED IS PROHIBITED

Current through June 17, 2024
039.01 Retailers are required to charge the
				consumer or user the full amount of the state and local sales tax. The retailer
				must collect the tax as an item separate and distinct from the selling price,
				except that:
039.01A The Tax Commissioner by
				regulation may permit retailers of certain classifications of property to
				include the tax imposed in the total sales price and state that the tax is
				included.
039.01A(1) Regulations which
				authorize retailers to include the tax in the total sales price of the property
				include:
				Reg-1-031,
				Coin-Operated Machines;
				Reg-1-040,
				Alcoholic Liquors Consumed on the Premises;
				Reg-1-044,
				Admissions; and
				Reg-1-083,
				Prepared Food and Beverage Service.
039.01A(2) Regulations which authorize these
				retailers to include the tax in the price of a specific type of property or
				service must be adopted prior to advertising that the tax is included in the
				sales price of the property.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-040 - ALCOHOLIC LIQUORS CONSUMED ON THE PREMISES

Current through June 17, 2024
040.01 The sales tax does not have to be
				separately stated and collected from the customer on sales of beverages and
				snack foods which are consumed on the premises of the licensed alcoholic liquor
				retailer. Retailers who do not separately state the sales tax shall determine
				their taxable receipts in accordance with the procedure set out in paragraph
				008.03 of
				Reg-1-008,
				Records.
040.01A The tax must be separately
				stated and collected on the sales of sandwiches, hot foods other than hot
				beverages, and meals.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-043 - CONTAINERS

Current through June 17, 2024
043.01 Container means the materials used to
				contain, cover, wrap, or package a product for sale, shipment, or delivery.
				Containers include boxes, bottles, cans, bags, sacks, and wrapping materials,
				such as paper, tape, string, and labels. Containers designed for use on
				transportation equipment are discussed in Regulation 1-069, Common and Contract
				Carriers.
043.02 Containers are
				either returnable containers or nonreturnable containers.
043.02A Returnable container means a reusable
				container that is normally returned to the seller by the buyer of the contents
				of the container. A returnable container includes any container on which there
				is a deposit that is refunded to the purchaser of the contents when the
				container is returned.
043.02B
				Nonreturnable containers are all containers that are not returnable
				containers.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-044 - ADMISSIONS

Current through June 17, 2024
044.01 Definitions
044.01A Access to a place or location means
				the right to be in the place or location for purposes of amusement,
				entertainment, or recreation at a time when the general public is not allowed
				at that place or location absent the granting of the admission.
044.01B Admission means the right or
				privilege to have access to or use a place or location where amusement,
				entertainment, or recreation is provided to an audience, spectators, or the
				participants in the activity. Admission includes memberships that grant access
				to a place or location, but do not include all the participation rights of
				belonging to the organization including, but not limited to the right to: hold
				office; vote for officers; and change the policies of the organization.
044.01B(1) Admission does not include a
				membership which grants all the participation rights of belonging to an
				organization, including, but not limited to: voting for officers; holding an
				office; and having the ability to change the policies of the
				organization.
044.01B(2) Admission
				does not include a charge for leasing or renting a location, facility, or part
				of a location or facility.
044.01B(3) Admission does not include a
				charge for practice or instruction.
044.01C Entertainment means amusement or
				diversion provided to an audience or spectators by performers.
044.01D Instruction means teaching skills
				necessary to perform a sport or activity proficiently.
044.01E Lease or rental of a location,
				facility, or part of a location or facility means that the owner or lessor:
044.01E(1) Cedes control of the location,
				facility, or part of the location or facility for a period of time;
				and
044.01E(2) Cedes the right to
				determine who is granted access to the location, facility, or part of a
				location or facility to the lessee for the period of the lease or rental.
044.01F Practice means
				an organized time for instruction, training, or rehearsing skills to become
				proficient in the sport or activity.
044.01G Recreation means a sport or activity
				engaged in by participants for purposes of refreshment, relaxation, or
				diversion of the participants. Recreation includes competition unless it is a
				professional competition. Whether a competition is professional or recreational
				is determined based on the nature of the event as a whole and not the
				professional status of any particular competitor.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-045 - MOTION PICTURE FILM, VIDEOTAPE, AND PROGRAMMING

Current through June 17, 2024
045.01 Except as provided in sections 045.02
				and 045.03, sales and use tax applies to the gross receipts from the sale or
				lease of entertainment properties, including videotape, digital goods, motion
				picture film, satellite programming, and satellite signal descrambling or
				decoding devices. Gross receipts includes the total amount charged for
				entertainment property including but not limited to any license, royalty,
				franchise, broadcast fee, or other method establishing the charge.
045.02 Sales and use tax is not applicable to
				leases or rentals of entertainment properties to theaters, or other exhibiting
				enterprises, where the admission to the showing or the charge to view is
				taxable.
045.03 Sales and use tax
				does not apply to the sale, lease, license, rental, or use of property or
				digital goods containing copyrighted material for rebroadcast by a radio or
				television station to the general public if the purchaser is operating under a
				certificate from the Federal Communications Commission.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-046 - HOTELS, LODGINGS AND ACCOMMODATIONS

Current through June 17, 2024
046.01 The sales tax applies to the receipts
				from any room or rooms, lodgings, or accommodations furnished by any hotel,
				motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
				lodgings, or accommodations are regularly furnished for a consideration except
				licensed hospitals and nursing homes. The terms "rooms, lodgings, or
				accommodations" do not include camp sites, ballrooms, banquet rooms, reception
				rooms, meeting rooms, or other rooms which do not constitute a sleeping
				facility. Recreational vehicle park services are taxable. (
				Reg-1-103,
				Recreational Vehicle Park Services)
046.01A
				Charges to guests or tenants for cable or satellite television are taxable.
046.01A(1) The hotel, etc., may purchase the
				cable or satellite service, or separate channels without the payment of tax if
				the channels or the service is only available for an additional charge.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-047 - BARBER AND BEAUTY SHOPS

Current through June 17, 2024
047.01 Barber and beauty shop operators are
				primarily rendering personal services not subject to the sales tax. They are
				the consumers of the materials used in their business when rendering such
				personal services and are required to pay the tax on all these
				purchases.
047.02 When barber and
				beauty shop operators sell property they are required to register, collect and
				remit the tax on such sales directly to the Department of Revenue.
047.02A Operators may purchase for resale the
				items that will be sold.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-048 - LAUNDRIES AND DRY CLEANERS

Current through June 17, 2024
048.01 All property and services purchased by
				laundries and dry cleaners for use in furnishing laundry and dry cleaning
				services are taxable. Services rendered by such persons in returning clothing
				and other items to their original condition are restoration services and are
				not taxable.
048.02 The sales tax
				does not apply to receipts from coin-operated laundry and dry cleaning devices.
				The sales or use tax applies to all property purchased by coin-operated
				laundries to be used in the furnishing of laundry services, including
				machinery, equipment, repair parts, materials, and supplies.
048.03 Electricity and other fuels purchased
				for a laundry or dry cleaner, or for coin-operated laundry and dry cleaning
				devices is used in restoration and not in processing and is therefore
				taxable.
048.04 When laundry and
				dry cleaner operators go beyond the rendition of restoration services and make
				sales of clothing, bleach, soap, or other property, and alter, repair, or
				modify garments, they must become licensed to collect and remit the applicable
				tax.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-049 - LINEN AND CLOTHING SUPPLIERS

Current through June 17, 2024
049.01 The gross receipts realized from
				rental of or furnishing of tangible personal property, such as coats, caps,
				aprons, dresses, uniforms, smocks, towels, linens, rugs, and diapers under an
				agreement which provides for their periodic cleaning or laundering, are
				taxable.
049.02 Persons providing
				this service are retailers and shall issue resale certificates to their
				suppliers for the clothing or other items which are furnished to their
				customers under these agreements. Materials, equipment, electricity and other
				fuels, and supplies consumed by the retailer in providing this service, such as
				bags or other packaging, bleaches, softeners, and detergents, are
				taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-051 - PHYSICIANS AND DENTISTS

Current through June 17, 2024
051.01 Charges for professional services
				rendered by physicians and dentists are not taxable.
051.02 Physicians and dentists are considered
				consumers of property and services they purchase for use in the practice of
				their professions.
051.02A Sales of drugs,
				except over-the-counter drugs, prosthetic devices, durable medical equipment,
				mobility enhancing equipment, and home medical supplies, are exempt from sales
				tax if purchased by a physician or dentist to be prescribed, dispensed,
				administered, or transferred to an individual human patient during the
				treatment of the patient, if the purchase by the patient would be exempt under
				Reg-1-050,
				Medicines and Medical Equipment.
051.02B Sales of supplies that are used in
				examinations or diagnosis, and test or diagnostic equipment, are taxable when
				purchased or leased by the physician or dentist for use in his or her practice
				or for use by more than one patient.
051.02C Sales of durable medical equipment,
				mobility enhancing equipment, and home medical supplies that are not
				transferred to a specific patient are taxable when purchased by the physician
				or dentist.
051.02D Sales of
				equipment, tools, supplies, software, or other technology necessary to use
				durable medical equipment, prosthetic devices, supplies, mobility enhancing
				equipment, or home medical supplies are taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-052 - FLORISTS

Current through June 17, 2024
052.01 Charges by a florist to his or her
				customers for the sale and delivery of flowers, wreaths, or other floral
				products are taxable when the items sold are delivered by the florist to points
				within the State of Nebraska, or when the florist receiving the order instructs
				another florist to make the delivery.
052.01A
				When the florist receiving the order makes the delivery, the tax shall be
				collected at the appropriate rate, including local option sales tax, for the
				delivery location.
052.01B When
				another florist makes the delivery, the florist receiving the order from the
				customer will collect the tax at the rate, including local option tax, for the
				location where the order was taken.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-053 - FUNERAL DIRECTORS AND UNDERTAKERS

Current through June 17, 2024
053.01 Funeral directors and undertakers are
				considered to be in the dual capacity of rendering services and selling
				property. Sales tax attaches to such sales of property and shall apply as set
				out in this regulation.
053.02
				Funeral directors or undertakers are considered to be purchasing for resale
				such items as caskets, vaults, and clothing, and accordingly should furnish
				their suppliers of such items with a resale certificate. However, funeral
				directors or undertakers are considered consumers of embalming fluid,
				cosmetics, chemicals, office equipment, funeral home furnishings, advertising
				calendars, booklets, motor vehicles, embalming instruments, grave equipment,
				stretchers, and baskets. The applicable tax must be collected by the supplier
				and remitted to the Department of Revenue.
053.02A When a funeral director or undertaker
				is employed to prepare the remains and place it in a casket for subsequent
				shipment outside of this state, sales of caskets, clothing, and similar items,
				are taxable as the delivery has taken place when the remains were placed in the
				casket.
053.02B When remains are
				shipped into this state for burial purposes and a vault is purchased from the
				Nebraska funeral director, sales tax applies on the charge for the
				vault.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-054 - NEWSPAPERS

Current through June 17, 2024
054.01 Sales of newspapers, published at
				least 52 times a year and containing matters of general interest and reports of
				current events, are exempt from the sales tax whether sold by subscription or
				for cash.
054.02 Purchases of
				preprints such as advertising supplements, newspaper supplements, or similar
				items, for distribution with newspapers are exempt when delivered directly to
				the newspaper by the printer or by a common or contract carrier. Any of the
				preprints that are not actually distributed with a newspaper, or that are not
				delivered directly to the newspaper, are taxable.
054.03 Publishers of newspapers are exempt
				from payment of sales tax on their purchases of paper, ink, preprints, and
				other component parts of newspapers. Purchases which do not become a component
				part of the finished newspaper, such as presses, photography equipment, office
				furnishings, and supplies are taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-055 - MAGAZINES AND JOURNALS

Current through June 17, 2024
055.01 Receipts from any sale, whether or not
				by subscription, for magazines and journals are taxable.
055.02 Journals include professional
				publications and information service publications that are updated
				periodically.
055.03 Publishers of
				magazines and journals are purchasing the property actually incorporated as a
				component part of the finished product as a "sale for resale". Purchases by
				publishers which do not become a component part of the finished magazine or
				journal, such as presses, photography equipment, office furnishings, and
				supplies are taxable.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-056 - ADVERTISING AND ADVERTISING AGENCIES

Current through June 17, 2024
056.01 An advertising agency performs
				advertising services and develops advertising materials for its
				clients.
056.02 The taxation of
				purchases by and sales of an advertising agency depend upon the written
				agreement between the agency and the client. The client and the agency may
				agree on two different provisions that affect taxation.
056.02A The client can designate the agency
				to operate as an agent of the client for purchases.
056.02A(1) If the client does not designate
				the agency to operate as their agent, the advertising agency must operate as a
				retailer under paragraph 056.05 of this regulation for that client.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-057 - PRINTING AND RELATED INDUSTRIES

Current through June 17, 2024
057.01 Printing includes all printing,
				lithography, photolithography, typography, color separation, rotogravure,
				gravure, silk screen printing, imprinting, laser printing, multilithing,
				mimeographing, photocopying, die cutting, binding, folding, and similar
				operations.
057.02 The printer must
				collect tax on the gross receipts for printing. The gross receipts are taxable
				whether the printer or the customer provides the materials. Charges for
				delivery, postage, or shipping paid to a printer or paid directly to the U.S.
				Postal service or a common carrier on behalf of the printer are taxable.
057.02A Set up charges, type setting and
				similar charges, and charges for die cutting, embossing, folding, and other
				binding operations are taxable.
057.02B The gross receipts from the sale of
				preprints, such as advertising supplements, newspaper inserts, or similar
				items, are taxable except when sold for distribution with the newspaper and
				delivered directly to the newspaper by the printer or a common or contract
				carrier.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-058 - PHOTOGRAPHERS AND PHOTOSTATIC MATERIALS

Current through June 17, 2024
058.01 Sales and use tax applies to sales of
				photographs and photostatic copies. Taxable transactions include sales of
				photographs or photostatic copies produced to special order for the customer,
				and also to charges for the making of photographs or photostatic copies when
				the materials used are furnished by the customer.
058.01A Tax must be collected on the total
				selling price without deduction for the cost of the product sold, labor,
				professional expertise, or any other expenses of the photographer such as
				travel time, rental of equipment, or salaries or wages paid to assistants or
				models, whether or not such expenses are itemized on the billing to
				customers.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-059 - TIRE RETREADING, RECAPPING AND REPAIRING

Current through June 17, 2024
059.01 Persons engaged in the retreading,
				recapping and relugging of tires for customers are deemed to be producing
				property for sale and the sales tax attaches thereto. The sales tax shall be
				collected on the full amount charged the customer, which includes both
				materials and labor, regardless of the manner in which the customer is billed
				for such charges.
059.02 Where
				recapped, relugged or retreaded tires are sold to or processed for dealers for
				resale purposes, such dealers shall collect the tax on the full amount, which
				includes both materials and labor, when the recaps, relugs or retreads are sold
				at retail.
059.03 Sales tax is
				imposed upon the charge made for tire and tube repairing other than tires for
				motor vehicles, trailers or semitrailers, or agricultural machinery used in
				commercial agriculture. Sales to the person repairing tires and tubes of
				articles, equipment and supplies used in performing such repair service are
				sales for final use or consumption and are taxable to the repairperson at the
				time of purchase.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-060 - SEEDS AND PLANTS

Current through June 17, 2024
060.01 Sales of seeds, plants, shrubs, and
				trees, when sold to persons for growing or improving home lawns, ornamental
				gardens, parks, boulevards, and golf courses, are taxable.
060.02 Sales of garden seeds, bulbs, and
				plants, the products of which ordinarily constitute food for human consumption,
				are taxable, except that:
060.02A Sales of
				these seeds, bulbs, and plants are exempt if purchased with payments from the
				Supplemental Nutrition Assistance Program (SNAP), (
				Reg-1-087,
				Food And Food Ingredients); or
060.02B Sales of these seeds, bulbs, and
				plants are exempt if sold for use in commercial agriculture. (
				Reg-1-087,
				Food and Food Ingredients).
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 1 - SALES AND USE TAX REGULATIONS › Section 316-1-061 - AGRICULTURAL CHEMICALS

Current through June 17, 2024
061.01 Agricultural chemicals to be applied
				to land or crops in commercial agriculture are exempt.
061.01A Agricultural chemicals as used in
				this regulation includes adjuvants, surfactants, bonding agents, clays, oils,
				and any other additives or compatibility agents, fertilizers, anhydrous
				ammonia, minerals, insecticides, fungicides, rodenticides, herbicides,
				defoliants, soil fumigants, plant growth regulating chemicals, plant
				desiccants, seed inoculants, and plant hormones.
061.01B Commercial agriculture as used in
				this regulation is the business of producing food products or other useful and
				valuable crops. The crops can either be sold or used by the grower. Commercial
				agriculture includes commercial production in greenhouses, nurseries, tree
				farms, and sod farms. Commercial agriculture does not include storage of crops
				off the farm or in commercial elevators.