Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2606 Stamps; affix; cancellation.
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Before being delivered to the consumer, each package of cigarettes shall have securely affixed thereto a suitable stamp or cigarette tax meter impression denoting the tax thereon. Any stamp so affixed shall be properly canceled prior to removal or consumption under such regulatio…
Neb. Rev. Stat. § 77-2607 Stamping agent; stock; exempt from tax; conditions.
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Each stamping agent may set aside such portion of the stamping agent's stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix the stamps or tax meter impressions thereon required under section 77-2606, except that if su…
Neb. Rev. Stat. § 77-2608 Tax Commissioner; duties; audit; discount; funds; disposition.
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The Tax Commissioner shall prepare and have suitable stamps for use on each kind of piece or package of cigarettes, except when cigarette tax meter impressions are affixed. Requisition for the preparation of such stamps shall be made through the materiel division of the Departmen…
Neb. Rev. Stat. § 77-2609 Stamps; spoiled and unused; destruction; conditions.
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Any spoiled or unused stamps in the hands of the Tax Commissioner shall be destroyed upon the joint certificate of the Tax Commissioner, the State Treasurer, and the Secretary of State, setting forth the number, denomination, and face value of the same. Such certificate shall rel…
Neb. Rev. Stat. § 77-2610 Stamps; redemption by Tax Commissioner; errors; adjust.
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Upon the written request of the original purchaser thereof and upon the return of any unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner shall prepare a voucher showing the amount of such returned unused stamps and shall cause to be drawn a warrant…
Neb. Rev. Stat. § 77-2611 Stamps; unlawful sale.
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It shall be unlawful for any person to sell unused stamps except as otherwise herein provided.
Neb. Rev. Stat. § 77-2612 Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.
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The Tax Commissioner may employ, with the advice and consent of the Governor, a sufficient number of inspectors, clerks, assistants, and agents to enforce sections 77-2601 to 77-2623, including the collection of all stamp taxes and all revenue from cigarette tax meters. In such e…
Neb. Rev. Stat. § 77-2613 State Treasurer; disbursements for administration.
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The State Treasurer shall place all sums of money received under sections 77-2601 to 77-2615 as provided in section 77-2602, and from time to time, upon voucher approved by the Tax Commissioner, disburse such sum or sums as may be necessary to administer and carry out the provisi…
Neb. Rev. Stat. § 77-2614 License; permit; stamp; alter; forge; counterfeit; violations; penalty.
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Any person who, with intent to defraud the state, shall make, alter, forge, or counterfeit any license, permit, stamp, or cigarette tax meter impression provided for in sections 77-2601 to 77-2615, or who shall have in his or her possession any forged, counterfeited, spurious, or…
Neb. Rev. Stat. § 77-2615 Prohibited acts; violations; penalty; prima facie evidence.
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Any person who violates sections 77-2601 to 77-2615, or any rule or regulation adopted and promulgated in accordance therewith, for which a specific penalty is not otherwise provided or who shall, except as permitted by sections 77-2601 to 77-2615, sell, deliver, or accept, with …
Neb. Rev. Stat. § 77-2615.01 Licensees; disciplinary action; procedure; appeal; joint and several liability; when.
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(1) In addition to sections 77-2615 and 77-2622, for any violation of sections 77-2601 to 77-2623 or the rules and regulations adopted and promulgated under such sections, the Tax Commissioner may: (a) After notice and hearing, suspend or revoke the licenses of any person license…
Neb. Rev. Stat. § 77-2616 Use tax; rate.
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There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601, used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2…
Neb. Rev. Stat. § 77-2617 Use tax; payment; report.
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Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed b…
Neb. Rev. Stat. § 77-2618 Use tax; delinquent; penalty.
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If the tax provided for in section 77-2616 is not paid within such time as may be prescribed for payment thereof by rules and regulations prescribed by the Tax Commissioner, the same shall become delinquent and a penalty of twenty-five percent shall be added thereto, together wit…
Neb. Rev. Stat. § 77-2619 Use tax; violation; penalty.
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Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such repor…
Neb. Rev. Stat. § 77-2620 Contraband cigarettes; confiscation; destruction.
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All cigarettes subject to the tax as imposed by section 77-2602, to which stamps have not been affixed or tax impressions made, as required by sections 77-2601 to 77-2615, except as permitted by the provisions of section 77-2607, when found in any place in this state are declared…
Neb. Rev. Stat. § 77-2621 Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
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Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in the State of Nebraska, upon application and filing of a bond in form and penalty and with such sureties…
Neb. Rev. Stat. § 77-2622 Common carrier; unstamped cigarettes; bond; permit; violation; penalty.
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Failure to comply with section 77-2621 shall be cause for revocation of the permit issued under section 77-2621 and forfeiture of the bond posted pursuant to section 77-2621.
Neb. Rev. Stat. § 77-2623 Tax return; deficiency; notification; delivery.
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(1) As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from a stamping agent, wholesale dealer, or retail dealer who is subject …
Neb. Rev. Stat. § 77-27 Income tax; claim for refund; limitation.
Neb. Rev. Stat. § 77-2701 Act, how cited.
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Sections 77-2701 to 77-27,135.01, 77-27,222, 77-27,235, 77-27,236, and 77-27,238 to 77-27,242 shall be known and may be cited as the Nebraska Revenue Act of 1967.
Neb. Rev. Stat. § 77-2701.01 Income tax; rate.
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Pursuant to section 77-2715.01, for all taxable years beginning or deemed to begin on or after January 1, 1990, and before January 1, 1991, under the Internal Revenue Code of 1986, as amended, the rate of the income tax levied pursuant to section 77-2715 shall be three and forty-…
Neb. Rev. Stat. § 77-2701.02 Sales tax; rate.
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Pursuant to section 77-2715.01: (1) Until July 1, 1998, the rate of the sales tax levied pursuant to section 77-2703 shall be five percent; (2) Commencing July 1, 1998, and until July 1, 1999, the rate of the sales tax levied pursuant to section 77-2703 shall be four and one-half…
Neb. Rev. Stat. § 77-2701.03 Changes; when effective; relief from liability; conditions.
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(1) The sales tax rate may only be changed effective at the beginning of a calendar quarter. (2) Any sales tax exemption or repeal of any sales tax exemption shall only be effective at the beginning of a calendar quarter. (3) Any change in sales tax rate or base dealing with a se…
Neb. Rev. Stat. § 77-2701.04 Definitions, where found.
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For purposes of sections 77-2701.04 to 77-2713 and 77-27,239, unless the context otherwise requires, the definitions found in sections 77-2701.05 to 77-2701.56 shall be used.
Neb. Rev. Stat. § 77-2701.05 Agent, defined.
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Agent means a person appointed by a seller to represent the seller before the member states.
Neb. Rev. Stat. § 77-2701.06 Annexed to real estate, defined.
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Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by t…
Neb. Rev. Stat. § 77-2701.07 Business, defined.
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Business means any activity engaged in by any person or caused to be engaged in by him or her with the object of gain, benefit, or advantage, either direct or indirect.
Neb. Rev. Stat. § 77-2701.08 Certified automated system, defined.
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Certified automated system means software certified under the streamlined sales and use tax agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate member state, and maintain a record of the transaction…
Neb. Rev. Stat. § 77-2701.09 Certified service provider, defined.
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Certified service provider means an agent certified under the streamlined sales and use tax agreement to perform all of the seller's sales tax collection functions, other than to remit tax on its own retail purchases.
Neb. Rev. Stat. § 77-2701.10 Contractor or repairperson, defined.
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Contractor or repairperson means any person who performs any repair services upon property annexed to, or who annexes building materials to, real estate, including leased property, and who, as a necessary and incidental part of performing such services, annexes building materials…
Neb. Rev. Stat. § 77-2701.11 Delivery charges, defined.
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Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing.…
Neb. Rev. Stat. § 77-2701.12 Direct mail, defined.
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Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to t…
Neb. Rev. Stat. § 77-2701.13 Engaged in business in this state, defined.
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(1) Engaged in business in this state means conducting operations in this state that exceed the limitations of the commerce clause and due process clause of the United States Constitution and includes, but is not limited to, any of the following: (a) Maintaining, occupying, or us…
Neb. Rev. Stat. § 77-2701.14 Entity-based exemption, defined.
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Entity-based exemption means an exemption based on who purchases the product or who sells the product. An exemption that is available to all individuals shall not be considered an entity-based exemption.
Neb. Rev. Stat. § 77-2701.15 Governing board, defined.
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Governing board means the body containing representatives from each state that is a member of the streamlined sales and use tax agreement that is responsible for approving membership or withdrawal of states to the agreement, registering retailers to collect sales and use tax from…
Neb. Rev. Stat. § 77-2701.16 Gross receipts, defined.
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(1) Gross receipts means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers. (2) Gross receipts of every person engaged as a public utility specified in this subsection, as a community antenna television service operator, o…
Neb. Rev. Stat. § 77-2701.17 In this state or within the state, defined.
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In this state or within the state means within the exterior limits of the State of Nebraska and includes all the territory within these limits owned by or ceded to the United States of America.
Neb. Rev. Stat. § 77-2701.18 Lease or rental, defined.
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(1) Lease or rental means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. (2) Lease or rental does not include: (a) A transfer of possessio…
Neb. Rev. Stat. § 77-2701.19 Maintenance agreement, defined.
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(1) Maintenance agreement means any contract or agreement to provide or pay for the maintenance, repair, or refurbishing of an item, the sale of which is subject to tax under section 77-2703, for a stated period of time or interval of use. Maintenance agreement includes any such …
Neb. Rev. Stat. § 77-2701.20 Member states, defined.
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Member states means any and all states that have been approved initially or later admitted by the governing board for participation in the streamlined sales and use tax agreement.
Neb. Rev. Stat. § 77-2701.21 Model 1 seller, defined.
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Model 1 seller means a seller that has selected a certified service provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own retail purchases.
Neb. Rev. Stat. § 77-2701.22 Model 2 seller, defined.
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Model 2 seller means a seller that has selected a certified automated system to perform part of its sales and use tax functions but retains responsibility for remitting the tax.
Neb. Rev. Stat. § 77-2701.23 Model 3 seller, defined.
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Model 3 seller means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars, has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement wit…
Neb. Rev. Stat. § 77-2701.24 Occasional sale, defined.
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Occasional sale means: (1) A sale, but not a lease or rental, of property which is the subject of any intercompany sale or transfer involving any parent, subsidiary, or brother-sister company relationship under section 77-2704.28 and which was either originally acquired prior to …
Neb. Rev. Stat. § 77-2701.25 Person, defined.
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Person means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a u…
Neb. Rev. Stat. § 77-2701.26 Product-based exemption, defined.
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Product-based exemption means an exemption based on the description of the product that is the subject of the transaction and not based on the identity of the person purchasing or selling the product or the ultimate use of the product.
Neb. Rev. Stat. § 77-2701.27 Property, defined.
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Property means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. To facilitate the proper administration of the Nebraska Revenue Act of 1967, …
Neb. Rev. Stat. § 77-2701.28 Purchase, defined.
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Purchase means any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration, including a transfer of the possession of property in which the seller retains the title as security f…
Neb. Rev. Stat. § 77-2701.29 Purchase price, defined.
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Purchase price applies to the measure subject to use tax and has the same meaning as sales price.