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1,940 sections in this chapter.
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.
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.
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.
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.
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…
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 …
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…