Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Transferred to section 77-2701.42.
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[Repealed or reserved.]
Transferred to section 77-2701.06.
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[Repealed or reserved.]
Transferred to section 77-2701.19.
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[Repealed or reserved.]
Transferred to section 77-2701.27.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2703 Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest.
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(1) There is hereby imposed a tax at the rate provided in section 77-2701.02 upon the gross receipts from all sales of tangible personal property sold at retail in this state; the gross receipts of every person engaged as a public utility, as a community antenna television servic…
Neb. Rev. Stat. § 77-2703.01 General sourcing rules.
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(1) The determination of whether a sale or use of property or the provision of services is in this state, in a municipality that has adopted a tax under the Local Option Revenue Act, or in a county that has adopted a tax under section 13-319 or 77-6403 shall be governed by the so…
Repealed. Laws 2007, LB 223, § 36.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2703.03 Direct mail sourcing.
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(1) This section applies when sourcing sales of direct mail. For purposes of this section: (a) Advertising and promotional direct mail means direct mail that has the primary purpose of attracting public attention to a product, person, business, or organization or attempting to se…
Neb. Rev. Stat. § 77-2703.04 Telecommunications sourcing rule.
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(1) Except for the telecommunications service defined in subsection (3) of this section, the sale of telecommunications service sold on a call-by-call basis shall be sourced to (a) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or …
Repealed.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[Repealed or reserved.]
Repealed.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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2704.02 Federal or state constitution or federal statute; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which or the storage, use, or other consumption of which t…
Neb. Rev. Stat. § 77-2704.03 Aircraft fuel; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of aircraft fuel as defined under Chapter 3, article 1.
Neb. Rev. Stat. § 77-2704.04 Minerals, oil, or gas; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of minerals, oil, and gas as defined under Chapter 57.
Neb. Rev. Stat. § 77-2704.05 Motor vehicle fuels; diesel and compressed fuels; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highwa…
Neb. Rev. Stat. § 77-2704.06 Contract entered into prior to June 1, 1967; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property used for the performance of a written contract entered into prior to June 1, 1967.
Neb. Rev. Stat. § 77-2704.07 Newspaper; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of any newspaper regularly issued at average intervals not exceeding one week if such newspaper contains matters of general i…
Neb. Rev. Stat. § 77-2704.08 Leased property; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of leased property sold to a lessee of that property under an agreement whereby certain rental payments are credited against …
Neb. Rev. Stat. § 77-2704.09 Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of (a) insulin, (b) mobility enhancing equipment and drugs, not including over-the-counter drugs, when sold for a patient…
Neb. Rev. Stat. § 77-2704.10 Prepared food and food and food ingredients; fees and admissions; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Prepared food and food and food ingredients served by public or private schools, school districts, student organizati…
Neb. Rev. Stat. § 77-2704.11 Shipment outside this state; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property and any associated labor, or the gross receipts from the provision of services within this state, which is shippe…
Neb. Rev. Stat. § 77-2704.12 Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases by (a) any nonprofit organization created exclusively for religious purposes, (b) any nonprofit organization…
Neb. Rev. Stat. § 77-2704.13 Fuel, energy, or water sources; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of: (1) Sales and purchases of electricity, coal, gas, fuel oil, diesel fuel, tractor fuel, propane, gasoline, coke, nuclear …
Neb. Rev. Stat. § 77-2704.14 Coin-operated laundering and cleaning machines; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of the use of coin-operated machines used for laundering and cleaning except the cleaning or washing of motor vehicles.
Neb. Rev. Stat. § 77-2704.15 Purchases by state, schools, or governmental units; exemption; purchasing agents.
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(1)(a) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases by the state, including public educational institutions recognized or established under the provisions of…
Neb. Rev. Stat. § 77-2704.16 Purchases by Nebraska State Fair Board; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by the Nebraska State Fair Board.
Neb. Rev. Stat. § 77-2704.17 Purchases by Nebraska Investment Finance Authority; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by the Nebraska Investment Finance Authority.
Repealed. Laws 2006, LB 1189, § 9.
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[Repealed or reserved.]
Repealed. Laws 2009, LB 154, § 27.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2704.20 Purchases by licensees of the State Racing and Gaming Commission; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of purchases made by licensees of the State Racing and Gaming Commission.
Neb. Rev. Stat. § 77-2704.21 Purchase of motor vehicle for disabled person; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of the entire purchase price of a motor vehicle purchased when the maximum amount allowed by law is contributed by the United…
Neb. Rev. Stat. § 77-2704.22 Manufacturing machinery and equipment and related services; exemption.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental and on the storage, use, or other consumption in this state of manufacturing machinery and equipment. (2) Sales and use taxes shall not be imposed on the gross receipts from the sal…
Neb. Rev. Stat. § 77-2704.23 Semen and insemination services; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of sales and purchases of semen and insemination services for use in ranching or farming or for commercial or industrial uses…
Neb. Rev. Stat. § 77-2704.24 Food or food ingredients; exemptions.
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(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of food or food ingredients except for prepared food and food sold through vending machines. (2) For purposes of this sec…
Neb. Rev. Stat. § 77-2704.25 Sales by school organizations; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of property sold by parent-booster clubs, parent-teacher associations, parent-teacher-student associations, or school-operate…
Neb. Rev. Stat. § 77-2704.26 Aircraft; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of an aircraft delivered in this state to an individual who is a resident of another state or any other person who has a busi…
Neb. Rev. Stat. § 77-2704.27 Railroad rolling stock; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of, the service to, and the storage, use, or other consumption in this state of railroad rolling stock whether owned by a railroad or by any other person.
Neb. Rev. Stat. § 77-2704.28 Leases between related companies; exemption.
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A lease of property from a subsidiary to the parent company, from a parent company to a subsidiary, from one subsidiary to another subsidiary of the same parent company, or between brother-sister companies shall not be subject to the sales and use tax imposed by the Nebraska Reve…
Neb. Rev. Stat. § 77-2704.29 Sales tax payment; exemption from use tax.
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The storage, use, or other consumption in this state of property, the gross receipts from the sale, lease, or rental of which are required to be included in the measure of the sales tax and on which the sales tax has been paid, is exempted from the use tax.
Neb. Rev. Stat. § 77-2704.30 Use tax; general exemptions.
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The use tax imposed in the Nebraska Revenue Act of 1967 shall not apply to: (1) The use in this state of materials and replacement parts which are acquired outside this state and which are moved into this state for use directly in the repair, installation, or application and main…
Neb. Rev. Stat. § 77-2704.31 Sales or use tax paid in another state; credit given.
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If any person who causes property or service to be brought into this state has already paid a tax in another state with respect to the sale or use of such property or service in an amount less than the tax imposed by sections 13-319, 13-2813, 77-2703, 77-27,142, and 77-6403, the …
Neb. Rev. Stat. § 77-2704.32 Projects outside the United States; refund of tax.
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When a written contract exists for a construction, alteration, or improvement project outside the United States or its territories or possessions, a contractor may apply for a refund of the sales and use tax paid to the State of Nebraska on building materials actually annexed to …
Neb. Rev. Stat. § 77-2704.33 Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty.
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(1) When a written contract exists for a fixed price for a construction, reconstruction, alteration, or improvement project and the sales tax rate is increased during the term of that fixed-price contract, the contractor may apply for a refund of the increased sales tax amount if…
Neb. Rev. Stat. § 77-2704.34 Tax included in sale price; authorized.
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For purposes of the sales or use tax, if a retailer establishes to the satisfaction of the Tax Commissioner, and has been given prior approval by the Tax Commissioner, that the sales or use tax has been added to the total amount of the sale price and has not been absorbed by him …
Neb. Rev. Stat. § 77-2704.35 Agents treated as vendors; joint responsibility.
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When the Tax Commissioner determines that it is necessary for the efficient administration of the Nebraska Revenue Act of 1967 to regard any salespersons, representatives, peddlers, canvassers, or auctioneers and persons conducting auction sales as the agents of the dealers, dist…
Neb. Rev. Stat. § 77-2704.36 Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption.
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(1) Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of: (a) Depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture; or (b) Net wrap, baling wire, and…
Repealed. Laws 2004, LB 841, § 13.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-2704.38 State lottery tickets; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of lottery tickets purchased pursuant to the State Lottery Act.
Neb. Rev. Stat. § 77-2704.39 Copyrighted material; used for rebroadcasting; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, license, or rental of or the storage, use, or other consumption in this state of personal property containing copyrighted material if the purchaser, lessee, licensee, or renter is operating under…
Neb. Rev. Stat. § 77-2704.40 Molds, dies, and patterns; exemption.
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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of molds, dies, and patterns which have been specifically designed and fabricated to the special order of the customer. This …