Title 42 — Taxation

A. Except as provided in section 42-5075, retail sales of tangible personal property shall be sourced as follows: 1. To the seller's business location if the seller receives the order at a business location in this state. 2. Except as provided in section 42-5008.01, to the purcha…

B. The director shall: 1. Supervise and regulate all persons required by this section to obtain certification. 2. Establish minimum standards for certification and a quality assurance program for authorized third parties to ensure that a certified third-party service provider is …

B. From and after June 30, 2022 through June 30, 2028, a fee is assessed to each county, city and town that receives state shared revenues pursuant to section 42-5029 or 43-206, to each council of governments that receives revenues pursuant to section 42-6105 and to each regional…

A. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax license. The online lodging operator shall list the transaction privilege tax license number on each advertisement for each lodging accommodation the o…

A. A marketplace facilitator is not liable for failing to pay the correct amount of transaction privilege tax for a marketplace seller's sales through the marketplace facilitator's marketplace to the extent that the marketplace facilitator demonstrates any of the following to the…

A. Notwithstanding any other law, any person that conducts business in an activity classified under section 42-5061 with purchasers in this state is engaging or continuing in business in this state, is subject to this article and shall pay the taxes levied under this article, sec…

[Repealed or reserved.]

A. The retail classification is comprised of the business of selling tangible personal property at retail. The tax base for the retail classification is the gross proceeds of sales or gross income derived from the business. The tax imposed on the retail classification does not ap…

A. The transporting classification is comprised of the business of transporting for hire persons, freight or property by motor vehicle, railroads or aircraft from one point to another point in this state. The transporting classification does not include: 1. Transporting for hire …

A. The utilities classification is comprised of the business of: 1. Producing and furnishing or furnishing to consumers natural or artificial gas and water. 2. Providing to retail electric customers ancillary services, electric distribution services, electric generation services,…

A. The telecommunications classification is comprised of the business of providing intrastate telecommunications services. The telecommunications classification does not include: 1. Sales of intrastate telecommunications services by a cable operator or by a microwave television t…

A. The publication classification is comprised of the business of publishing newspapers, magazines or other periodicals and publications if published in this state. The publication classification does not include: 1. Manufacturing or publishing books. 2. Sales of magazines or oth…

A. The job printing classification is comprised of the business of job printing, engraving, embossing and copying. B. The tax base for the job printing classification is the gross proceeds of sales or gross income derived from the business, but the gross proceeds of sales or gros…

A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or lique…

A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state. B. The tax base for the private car line classification is the gross proceeds of sales or gross i…

A. The commercial lease classification is comprised of the business of leasing for a consideration the use or occupancy of real property. B. A person who, as a lessor, leases or rents for a consideration under one or more leases or rental agreements the use or occupancy of real p…

A. The transient lodging classification is comprised of the business of operating, for occupancy by transients, a hotel or motel, including an inn, tourist home or house, dude ranch, resort, campground, studio or bachelor hotel, lodging house, rooming house, apartment house, dorm…

A. The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration and includes peer-to-peer car sharing. The tax does not apply to: 1. Leasing or renting films, tapes or slides used by theaters or movi…

A. The mining classification is comprised of the business of mining, quarrying or producing for sale, profit or commercial use any nonmetalliferous mineral product that has been mined, quarried or otherwise extracted within the boundaries of this state described in article I, sec…

A. The amusement classification is comprised of the business of operating or conducting theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs, races, contests, games, billiard or pool parlors, bowling…

A. The restaurant classification is comprised of the business of operating restaurants, dining cars, dining rooms, lunchrooms, mobile food units, lunch stands, soda fountains, catering services or similar establishments where articles of food or drink are sold for consumption on …

A. The prime contracting classification is comprised of the business of prime contracting and the business of manufactured building dealer. Sales for resale to another manufactured building dealer are not subject to tax. Sales for resale do not include sales to a lessor of manufa…

A. The online lodging marketplace classification is comprised of the business of operating an online lodging marketplace. B. The tax base for the online lodging marketplace classification is the gross proceeds of sales or gross income derived from the business measured by the tot…

In this article, unless the context otherwise requires: 1. "Eligible grocery business" means an establishment that is deemed eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008 (P.L. 110-246; 122 Stat. 1651; 7…

A. Except for the gross proceeds of sales or gross income from the sale of food for consumption on the premises, the taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income from sales of food by any of the following: 1. A retailer who conducts an…

A. Retailers shall maintain accurate, verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from taxes imposed by this chapter. A retailer may use any method of recording that properly reflects all purchases and sal…

A. The department shall adopt rules defining food consistent with section 42-5101 and this section. B. The department shall include as food: 1. Returnable containers for which a deposit is collected. 2. Ice and dry ice used in packing, shipping or transporting food. 3. Seeds and …

1. "Affiliated Indian" means an individual Native American Indian who is duly registered on the tribal rolls of the Indian tribe for whose benefit the Indian reservation was established. 2. "Indian reservation" means all lands that are within the limits of areas set aside by the …

1. Business activities performed by the Indian tribe, tribally owned business, tribal entity or affiliated Indian if the business activity takes place on the Indian reservation. 2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservati…

[Repealed or reserved.]

In this article, unless the context otherwise requires: 1. "Ancillary services" means those services so designated in federal energy regulatory commission order 888 adopted in 1996 that include the services necessary to support the transmission of electricity from resources to lo…

It shall be presumed that tangible personal property purchased by any person and brought into this state is purchased for storage, use or consumption in this state.

For purposes of this article the total sales price for nuclear fuel purchased for storage, use or consumption in this state shall be deemed to be the value of the purchase price of uranium oxide used in producing the fuel. The tax imposed by this article will be imposed only once…

Every retailer shall, before selling any tangible personal property for storage, use or consumption within this state, register with the department upon forms prescribed by the department.

(Caution: 1998 Prop. 105 applies) A. There is levied and imposed an excise tax on the storage, use or consumption in this state of tangible personal property purchased from a retailer or utility business, as a percentage of the sales price. A manufactured building purchased outsi…

A. The tax imposed by section 42-5155 shall be levied and collected at an amount equal to five and six-tenths per cent of the cost of the tangible personal property provided under the conditions of a warranty or service contract. B. Every person storing, using or otherwise consum…

A. The tax imposed by this article on motor vehicles that are removed from inventory by a motor vehicle dealer as defined in section 28-4301, that are used directly in the conduct of the motor vehicle dealer's primary business and that are returned to the dealer's active sales in…

The tax imposed by this article on a motor vehicle manufacturer for the storage, use or consumption of its maintenance, support or service motor vehicles shall be levied and imposed on a monthly basis and is applied as a percentage of one thirty-ninth of the dealer net price of t…

A. The tax levied by this article does not apply to the storage, use or consumption in this state of the following described tangible personal property: 1. Tangible personal property, sold in this state, the gross receipts from the sale of which are included in the measure of the…

Any person who uses, stores or consumes any tangible personal property upon which a tax is imposed by this article and upon which the tax has not been collected by a registered retailer or utility business shall pay the tax as provided by this article, but every retailer and util…

Except as provided by section 42-5167, every retailer and utility business shall collect from the purchaser the tax imposed by this article and give to such purchaser a receipt for the tax in the manner and form prescribed by the department. The tax required to be collected shall…

A. Every retailer engaged in the business of making sales of tangible personal property the use, storage or consumption of which is subject to the tax imposed by this article, and every person who purchases for use, storage or consumption any such property for which the tax is no…

Every tax imposed by this article and all increases, interest and penalties thereon shall become, from the time they are due and payable, a personal debt of the taxpayer to the state, and may be collected by action in tax court instituted in the name of the state by the attorney …

A. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies received under the provisions of this article. B. Twenty per cent of the revenues collected from the tax on electricity purchased from electricity suppliers is designated as distribution base for …

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer or purchaser, directly or indirectly, that the tax or any part of the tax imposed by this article will be assumed or absorbed by the retailer or that it will not be added to the sel…

A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and consumed in this state. B. Diesel fuel imported and consumed in a quantity exceeding the capacity of the fuel tank or tanks of a locomotive according to the man…

A. A person may elect to pay use taxes directly to the department under this article if the person: 1. Applies to the department for a use tax direct payment permit. The application must be on a form prescribed by the department setting forth the name under which the applicant tr…

A. The director may permit a taxpayer to use a percentage based reporting method for determining the amount of use tax that is due under this article by issuing a letter of authorization to the taxpayer. B. When issuing a letter of authorization and determining the standards that…

In this article, unless the context otherwise requires: 1. "Gross value of production" means the sum of the value of production determined for each metalliferous mineral mined by the severer. 2. "Metallic product" means any metalliferous mineral or metalliferous mineral product. …

A. There is levied on any severer, and the department shall collect, an excise tax, denominated as a severance tax. B. Except as provided in section 42-5203, the severance tax is in lieu of any other tax imposed upon the activities of mining and processing by article 1 of this ch…