Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-2701.30 Purchaser, defined.
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Purchaser means a person to whom a sale of personal property is made or to whom a service is furnished.
Neb. Rev. Stat. § 77-2701.31 Retail sale or sale at retail, defined.
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Retail sale or sale at retail means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent.
Neb. Rev. Stat. § 77-2701.32 Retailer, defined.
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(1) Retailer means any seller. (2) To facilitate the proper administration of the Nebraska Revenue Act of 1967, the following persons have the duties and responsibilities of sellers for the purposes of sales and use taxes: (a) Any person in the business of making sales subject to…
Neb. Rev. Stat. § 77-2701.33 Sale, defined.
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Sale means any transfer of title or possession or segregation in contemplation of 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 or the provision of service for a consid…
Neb. Rev. Stat. § 77-2701.34 Sale for resale, defined.
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Sale for resale means a sale of property or provision of a service to any purchaser who is purchasing such property or service for the purpose of reselling it in the normal course of his or her business, either in the form or condition in which it is purchased or as an attachment…
Neb. Rev. Stat. § 77-2701.35 Sales price, defined.
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(1) Sales price applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, w…
Neb. Rev. Stat. § 77-2701.36 Seller, defined.
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Seller includes every person engaged in the business of selling, leasing, or renting property of a kind the gross receipts from the retail sale, lease, or rental of which are required to be included in the measure of the sales tax.
Neb. Rev. Stat. § 77-2701.37 Storage, defined.
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Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of pr…
Neb. Rev. Stat. § 77-2701.38 Streamlined sales and use tax agreement, defined.
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Streamlined sales and use tax agreement means the streamlined sales and use tax agreement approved by the implementing states on November 12, 2002, including amendments ratified by the Legislature pursuant to section 77-2712.03.
Neb. Rev. Stat. § 77-2701.39 Tangible personal property, defined.
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Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
Neb. Rev. Stat. § 77-2701.40 Tax Commissioner, defined.
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Tax Commissioner means the Tax Commissioner of the State of Nebraska.
Neb. Rev. Stat. § 77-2701.41 Taxpayer, defined.
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Taxpayer means any person subject to a tax imposed by sections 77-2701 to 77-2713.
Neb. Rev. Stat. § 77-2701.42 Use, defined.
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Use means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter i…
Neb. Rev. Stat. § 77-2701.43 Use-based exemption, defined.
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Use-based exemption means an exemption based on a specified use of the product by the purchaser.
Neb. Rev. Stat. § 77-2701.44 Building materials, defined.
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Building materials means any property that will be annexed to real estate or to an improvement on real estate. Building materials does not include tools, supplies, or property that will not be annexed.
Repealed. Laws 2007, LB 367, § 31.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2701.46 Manufacturing, defined.
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Manufacturing means an action or series of actions performed upon tangible personal property, either by hand or machine, which results in that tangible personal property being reduced or transformed into a different state, quality, form, property, or thing. Manufacturing does not…
Neb. Rev. Stat. § 77-2701.47 Manufacturing machinery and equipment, defined.
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(1) Manufacturing machinery and equipment means any machinery or equipment purchased, leased, or rented by a person engaged in the business of manufacturing for use in manufacturing, including, but not limited to: (a) Machinery or equipment for use in manufacturing to produce, fa…
Neb. Rev. Stat. § 77-2701.48 Bundled transaction, defined.
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(1) Bundled transaction means the retail sale of two or more products, except real property and services to real property, when (a) the products are otherwise distinct and identifiable and (b) the products are sold for one non-itemized price. Bundled transaction does not include …
Neb. Rev. Stat. § 77-2701.49 Delivered electronically, defined.
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Delivered electronically means obtained by the purchaser by means other than tangible storage media.
Neb. Rev. Stat. § 77-2701.50 Digital audio works, defined.
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Digital audio works means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.
Neb. Rev. Stat. § 77-2701.51 Digital audiovisual works, defined.
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Digital audiovisual works means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
Neb. Rev. Stat. § 77-2701.52 Digital books, defined.
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Digital books means works that are generally recognized in the ordinary and usual sense as books.
Neb. Rev. Stat. § 77-2701.53 Digital code, defined.
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Digital code means a code which provides a purchaser with a right to obtain one or more products delivered electronically. A digital code may be obtained by any means, including email or tangible means.
Repealed. Laws 2026, LB901, § 43.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2701.55 Admission, defined.
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(1) Admission means the right or privilege to have access to a place or location where amusement, entertainment, or recreation is provided to an audience, spectators, or the participants in the activity. Admission includes a membership that allows access to or use of a place or l…
Neb. Rev. Stat. § 77-2701.56 Buyer-based exemption, defined.
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Buyer-based exemption means an exemption based on who purchases the product. An exemption that is available to all individuals shall not be considered a buyer-based exemption.
Repealed. Laws 1992, LB 871, § 65.
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[Repealed or reserved.]
Repealed. Laws 1992, LB 871, § 65.
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[Repealed or reserved.]
Repealed. Laws 1992, LB 871, § 65.
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[Repealed or reserved.]
Transferred to section 77-2701.04.
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[Repealed or reserved.]
Transferred to section 77-2701.07.
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[Repealed or reserved.]
Transferred to section 77-2701.10.
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[Repealed or reserved.]
Transferred to section 77-2701.13.
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[Repealed or reserved.]
Transferred to section 77-2701.16.
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[Repealed or reserved.]
Transferred to section 77-2701.17.
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[Repealed or reserved.]
Transferred to section 77-2701.24.
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[Repealed or reserved.]
Transferred to section 77-2701.25.
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[Repealed or reserved.]
Transferred to section 77-2701.28.
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[Repealed or reserved.]
Repealed. Laws 2003, LB 282, § 87.
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[Repealed or reserved.]
Repealed. Laws 2003, LB 282, § 87.
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[Repealed or reserved.]
Transferred to section 77-2701.32.
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[Repealed or reserved.]
Transferred to section 77-2701.33.
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[Repealed or reserved.]
Transferred to section 77-2701.34.
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[Repealed or reserved.]
Repealed. Laws 2003, LB 282, § 87.
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[Repealed or reserved.]
Transferred to section 77-2701.36.
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[Repealed or reserved.]
Transferred to section 77-2701.37.
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[Repealed or reserved.]
Transferred to section 77-2701.39.
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[Repealed or reserved.]
Transferred to section 77-2701.40.
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[Repealed or reserved.]
Transferred to section 77-2701.41.
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[Repealed or reserved.]