Nebraska · Regulations
Chapter 1 — SALES AND USE TAX REGULATIONS
109 sections
109 sections
- 316 NAC 1-001316 NAC 1-001. NATURE OF THE SALES TAX
- 316 NAC 1-002316 NAC 1-002. USE TAX
- 316 NAC 1-003316 NAC 1-003. NON-NEXUS SELLERS
- 316 NAC 1-004316 NAC 1-004. PERMITS
- 316 NAC 1-005316 NAC 1-005. RETAILERS AND SELLERS
- 316 NAC 1-006316 NAC 1-006. RETAIL SALE OR SALE AT RETAIL
- 316 NAC 1-007316 NAC 1-007. GROSS RECEIPTS DEFINED
- 316 NAC 1-008316 NAC 1-008. RECORDS
- 316 NAC 1-009316 NAC 1-009. ACCOUNTING METHODS
- 316 NAC 1-010316 NAC 1-010. THE SALES AND USE TAX RETURN
- 316 NAC 1-011316 NAC 1-011. BRACKET SYSTEM FOR ADDING AND COLLECTING SALES TAX
- 316 NAC 1-012316 NAC 1-012. EXEMPTIONS
- 316 NAC 1-013316 NAC 1-013. SALE FOR RESALE — RESALE CERTIFICATE
- 316 NAC 1-014316 NAC 1-014. EXEMPT SALE CERTIFICATE
- 316 NAC 1-015316 NAC 1-015. COMMON AND CONTRACT CARRIERS (MULTISTATE OPERATIONS) - TAX DEFERRAL
- 316 NAC 1-016316 NAC 1-016. CHANGES IN RATE OF TAX
- 316 NAC 1-017316 NAC 1-017. CONTRACTORS
- 316 NAC 1-018316 NAC 1-018. RENT OR LEASE OF TANGIBLE PERSONAL PROPERTY
- 316 NAC 1-019316 NAC 1-019. RENTAL OR LEASE OF VEHICLES
- 316 NAC 1-020316 NAC 1-020. MOTOR VEHICLES
- 316 NAC 1-021316 NAC 1-021. MOTOR VEHICLES USED BY THE MANUFACTURER BEFORE SALE
- 316 NAC 1-022316 NAC 1-022. OCCASIONAL SALES
- 316 NAC 1-023316 NAC 1-023. COMPONENT PARTS - MANUFACTURING, PROCESSING, AND FABRICATION
- 316 NAC 1-024316 NAC 1-024. DISCOUNTS AND REBATES
- 316 NAC 1-025316 NAC 1-025. RETURNED ARTICLES
- 316 NAC 1-026316 NAC 1-026. FINANCE, CARRYING, SERVICE, AND INTEREST CHARGES
- 316 NAC 1-027316 NAC 1-027. REPOSSESSIONS
- 316 NAC 1-028316 NAC 1-028. BAD DEBTS
- 316 NAC 1-029316 NAC 1-029. TRADE-INS OR EXCHANGES
- 316 NAC 1-030316 NAC 1-030. LAY-AWAY AND WILL-CALL SALES
- 316 NAC 1-031316 NAC 1-031. COIN-OPERATED MACHINES
- 316 NAC 1-032316 NAC 1-032. LEASED DEPARTMENTS
- 316 NAC 1-033316 NAC 1-033. TRANSIENT AND ITINERANT SELLERS
- 316 NAC 1-034316 NAC 1-034. AUCTION AND CONSIGNMENT SALES
- 316 NAC 1-035316 NAC 1-035. CONSUMPTION OF UNTAXED PROPERTY
- 316 NAC 1-036316 NAC 1-036. DONATIONS, PRIZES, AND PROMOTIONAL GIVE-AWAYS
- 316 NAC 1-037316 NAC 1-037. TRADING STAMPS, COUPONS, CERTIFICATES, VOUCHERS, REIMBURSED PRICE REDUCTIONS, AND GROUP DISCOUNTS
- 316 NAC 1-038316 NAC 1-038. FINANCIAL INSTITUTIONS
- 316 NAC 1-039316 NAC 1-039. PROMOTING OR ADVERTISING THAT THE TAX IS ABSORBED IS PROHIBITED
- 316 NAC 1-040316 NAC 1-040. ALCOHOLIC LIQUORS CONSUMED ON THE PREMISES
- 316 NAC 1-041316 NAC 1-041. RepealedRepealed
- 316 NAC 1-042316 NAC 1-042. RepealedRepealed
- 316 NAC 1-043316 NAC 1-043. CONTAINERS
- 316 NAC 1-044316 NAC 1-044. ADMISSIONS
- 316 NAC 1-045316 NAC 1-045. MOTION PICTURE FILM, VIDEOTAPE, AND PROGRAMMING
- 316 NAC 1-046316 NAC 1-046. HOTELS, LODGINGS, AND ACCOMMODATIONS
- 316 NAC 1-047316 NAC 1-047. BARBER AND BEAUTY SHOPS
- 316 NAC 1-048316 NAC 1-048. LAUNDRIES AND DRY CLEANERS
- 316 NAC 1-049316 NAC 1-049. LINEN AND CLOTHING SUPPLIERS
- 316 NAC 1-050316 NAC 1-050. MEDICINES AND MEDICAL EQUIPMENT
- 316 NAC 1-051316 NAC 1-051. PHYSICIANS AND DENTISTS
- 316 NAC 1-052316 NAC 1-052. FLORISTS
- 316 NAC 1-053316 NAC 1-053. FUNERAL DIRECTORS AND UNDERTAKERS
- 316 NAC 1-054316 NAC 1-054. NEWSPAPERS
- 316 NAC 1-055316 NAC 1-055. MAGAZINES AND JOURNALS
- 316 NAC 1-056316 NAC 1-056. ADVERTISING AND ADVERTISING AGENCIES
- 316 NAC 1-057316 NAC 1-057. PRINTING AND RELATED INDUSTRIES
- 316 NAC 1-058316 NAC 1-058. PHOTOGRAPHERS AND PHOTOSTATIC MATERIALS
- 316 NAC 1-059316 NAC 1-059. TIRE RETREADING, RECAPPING AND REPAIRING
- 316 NAC 1-060316 NAC 1-060. SEEDS AND PLANTS
- 316 NAC 1-061316 NAC 1-061. AGRICULTURAL CHEMICALS
- 316 NAC 1-062316 NAC 1-062. ANIMAL LIFE
- 316 NAC 1-063316 NAC 1-063. FEED, WATER, AGRICULTURAL CHEMICALS, AND VETERINARY MEDICINES FOR ANIMAL LIFE
- 316 NAC 1-064316 NAC 1-064. INTERSTATE COMMERCE
- 316 NAC 1-065316 NAC 1-065. TELECOMMUNICATIONS SERVICES
- 316 NAC 1-066316 NAC 1-066. SEWER AND WATER
- 316 NAC 1-067316 NAC 1-067. AIRCRAFT AND RELATED SERVICES
- 316 NAC 1-068316 NAC 1-068. RAILROADS
- 316 NAC 1-069316 NAC 1-069. COMMON AND CONTRACT CARRIERS
- 316 NAC 1-070316 NAC 1-070. PRESUMPTION OF TAXABILITY
- 316 NAC 1-071316 NAC 1-071. CREDIT FOR TAX PAID TO ANOTHER STATE
- 316 NAC 1-072316 NAC 1-072. UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS
- 316 NAC 1-073316 NAC 1-073. DISCONTINUATION OF BUSINESS
- 316 NAC 1-074316 NAC 1-074. WARRANTIES AND GUARANTEES
- 316 NAC 1-075316 NAC 1-075. CONFIDENTIAL INFORMATION
- 316 NAC 1-076316 NAC 1-076. JEOPARDY DETERMINATIONS AND ASSESSMENTS
- 316 NAC 1-077316 NAC 1-077. COMBINED SALES TAX RETURNS
- 316 NAC 1-078316 NAC 1-078. VETERINARIANS AND VETERINARY MEDICINES
- 316 NAC 1-079316 NAC 1-079. DELIVERY CHARGES
- 316 NAC 1-080316 NAC 1-080. SALES OF LEGAL, MEDICAL, AND COMMERCIAL DOCUMENTS AND RECORDS
- 316 NAC 1-081316 NAC 1-081. CABLE AND SATELLITE SERVICE
- 316 NAC 1-082316 NAC 1-082. LABOR CHARGES
- 316 NAC 1-083316 NAC 1-083. PREPARED FOOD AND BEVERAGE SERVICE
- 316 NAC 1-084316 NAC 1-084. APPLICATION FOR REFUND; AIR OR WATER POLLUTION CONTROL FACILITY
- 316 NAC 1-085316 NAC 1-085. RepealedRepealed
- 316 NAC 1-086316 NAC 1-086. RepealedRepealed
- 316 NAC 1-087316 NAC 1-087. FOOD OR FOOD INGREDIENTS
- 316 NAC 1-088316 NAC 1-088. COMPUTER SOFTWARE
- 316 NAC 1-089316 NAC 1-089. ENERGY SOURCE UTILITY EXEMPTION
- 316 NAC 1-090316 NAC 1-090. NONPROFIT ORGANIZATIONS
- 316 NAC 1-091316 NAC 1-091. RELIGIOUS ORGANIZATIONS
- 316 NAC 1-092316 NAC 1-092. EDUCATIONAL INSTITUTIONS
- 316 NAC 1-093316 NAC 1-093. GOVERNMENTAL UNITS
- 316 NAC 1-094316 NAC 1-094. AGRICULTURAL MACHINERY AND EQUIPMENT
- 316 NAC 1-095316 NAC 1-095. MOLDS, DIES, AND PATTERNS
- 316 NAC 1-096316 NAC 1-096. MOTORBOATS
- 316 NAC 1-097316 NAC 1-097. DIRECT PAYMENT PERMIT
- 316 NAC 1-098316 NAC 1-098. BUILDING CLEANING AND MAINTENANCE
- 316 NAC 1-099316 NAC 1-099. MOTOR VEHICLE SERVICES
- 316 NAC 1-100316 NAC 1-100. PEST CONTROL SERVICES