Chapter 1. Sales and Use Tax Regulations
Index
- 316 Neb. Admin. Code, ch. 1, § 001 Nature of the Sales Tax
- 316 Neb. Admin. Code, ch. 1, § 002 Use Tax
- 316 Neb. Admin. Code, ch. 1, § 003 Non-Nexus Sellers
- 316 Neb. Admin. Code, ch. 1, § 004 Permits
- 316 Neb. Admin. Code, ch. 1, § 005 Retailers and Sellers
- 316 Neb. Admin. Code, ch. 1, § 006 Retail Sale Or Sale At Retail
- 316 Neb. Admin. Code, ch. 1, § 007 Gross Receipts Defined
- 316 Neb. Admin. Code, ch. 1, § 008 Records
- 316 Neb. Admin. Code, ch. 1, § 009 Accounting Methods
- 316 Neb. Admin. Code, ch. 1, § 010 The Sales and Use Tax Return
- 316 Neb. Admin. Code, ch. 1, § 011 Bracket System For Adding and Collecting Sales Tax
- 316 Neb. Admin. Code, ch. 1, § 012 Exemptions
- 316 Neb. Admin. Code, ch. 1, § 013 Sale For Resale - Resale Certificate
- 316 Neb. Admin. Code, ch. 1, § 014 Exempt Sale Certificate
- 316 Neb. Admin. Code, ch. 1, § 015 Common and Contract Carriers (Multistate Operations) - Tax Deferral
- 316 Neb. Admin. Code, ch. 1, § 016 Changes In Rate of Tax
- 316 Neb. Admin. Code, ch. 1, § 017 Contractors
- 316 Neb. Admin. Code, ch. 1, § 018 Rent Or Lease of Tangible Personal Property
- 316 Neb. Admin. Code, ch. 1, § 019 Rental Or Lease of Vehicles
- 316 Neb. Admin. Code, ch. 1, § 020 Motor Vehicles
- 316 Neb. Admin. Code, ch. 1, § 021 Motor Vehicles Used By the Manufacturer Before Sale
- 316 Neb. Admin. Code, ch. 1, § 022 Occasional Sales
- 316 Neb. Admin. Code, ch. 1, § 023 Component Parts - Manufacturing, Processing, and Fabrication
- 316 Neb. Admin. Code, ch. 1, § 024 Discounts and Rebates
- 316 Neb. Admin. Code, ch. 1, § 025 Returned Articles
- 316 Neb. Admin. Code, ch. 1, § 026 Finance, Carrying, Service, and Interest Charges
- 316 Neb. Admin. Code, ch. 1, § 027 Repossessions
- 316 Neb. Admin. Code, ch. 1, § 028 Bad Debts
- 316 Neb. Admin. Code, ch. 1, § 029 Trade-Ins Or Exchanges
- 316 Neb. Admin. Code, ch. 1, § 030 Lay-Away and Will-Call Sales
- 316 Neb. Admin. Code, ch. 1, § 031 Coin-Operated Machines
- 316 Neb. Admin. Code, ch. 1, § 032 Leased Departments
- 316 Neb. Admin. Code, ch. 1, § 033 Transient and Itinerant Sellers
- 316 Neb. Admin. Code, ch. 1, § 034 Auction and Consignment Sales
- 316 Neb. Admin. Code, ch. 1, § 035 Consumption of Untaxed Property
- 316 Neb. Admin. Code, ch. 1, § 036 Donations, Prizes, and Promotional Give-Aways
- 316 Neb. Admin. Code, ch. 1, § 037 Trading Stamps, Coupons, Certificates, Vouchers, Reimbursed Price Reductions, and Group Discounts
- 316 Neb. Admin. Code, ch. 1, § 038 Financial Institutions
- 316 Neb. Admin. Code, ch. 1, § 039 Promoting Or Advertising that the Tax Is Absorbed Is Prohibited
- 316 Neb. Admin. Code, ch. 1, § 040 Alcoholic Liquors Consumed On the Premises
- 316 Neb. Admin. Code, ch. 1, § 041 Concessionaire Sales
- 316 Neb. Admin. Code, ch. 1, § 042 Bottle Clubs
- 316 Neb. Admin. Code, ch. 1, § 043 Containers
- 316 Neb. Admin. Code, ch. 1, § 044 Admissions
- 316 Neb. Admin. Code, ch. 1, § 045 Motion Picture Film, Videotape, and Programming
- 316 Neb. Admin. Code, ch. 1, § 046 Hotels, Lodgings and Accommodations
- 316 Neb. Admin. Code, ch. 1, § 047 Barber and Beauty Shops
- 316 Neb. Admin. Code, ch. 1, § 048 Laundries and Dry Cleaners
- 316 Neb. Admin. Code, ch. 1, § 049 Linen and Clothing Suppliers
- 316 Neb. Admin. Code, ch. 1, § 050 Medicines and Medical Equipment
- 316 Neb. Admin. Code, ch. 1, § 051 Physicians and Dentists
- 316 Neb. Admin. Code, ch. 1, § 052 Florists
- 316 Neb. Admin. Code, ch. 1, § 053 Funeral Directors and Undertakers
- 316 Neb. Admin. Code, ch. 1, § 054 Newspapers
- 316 Neb. Admin. Code, ch. 1, § 055 Magazines and Journals
- 316 Neb. Admin. Code, ch. 1, § 056 Advertising and Advertising Agencies
- 316 Neb. Admin. Code, ch. 1, § 057 Printing and Related Industries
- 316 Neb. Admin. Code, ch. 1, § 058 Photographers and Photostatic Materials
- 316 Neb. Admin. Code, ch. 1, § 059 Tire Retreading, Recapping and Repairing
- 316 Neb. Admin. Code, ch. 1, § 060 Seeds and Plants
- 316 Neb. Admin. Code, ch. 1, § 061 Agricultural Chemicals
- 316 Neb. Admin. Code, ch. 1, § 062 Animal Life
- 316 Neb. Admin. Code, ch. 1, § 063 Feed, Water, Agricultural Chemicals, and Veterinary Medicines For Animal Life
- 316 Neb. Admin. Code, ch. 1, § 064 Interstate Commerce
- 316 Neb. Admin. Code, ch. 1, § 065 Telecommunications Services
- 316 Neb. Admin. Code, ch. 1, § 066 Sewer and Water
- 316 Neb. Admin. Code, ch. 1, § 067 Aircraft and Related Services
- 316 Neb. Admin. Code, ch. 1, § 068 Railroads
- 316 Neb. Admin. Code, ch. 1, § 069 Common and Contract Carriers
- 316 Neb. Admin. Code, ch. 1, § 070 Presumption of Taxability
- 316 Neb. Admin. Code, ch. 1, § 071 Credit For Tax Paid to Another State
- 316 Neb. Admin. Code, ch. 1, § 072 United States Government and Federal Corporations
- 316 Neb. Admin. Code, ch. 1, § 073 Discontinuation of Business
- 316 Neb. Admin. Code, ch. 1, § 074 Warranties and Guarantees
- 316 Neb. Admin. Code, ch. 1, § 075 Confidential Information
- 316 Neb. Admin. Code, ch. 1, § 076 Jeopardy Determinations and Assessments
- 316 Neb. Admin. Code, ch. 1, § 077 Combined Sales Tax Returns
- 316 Neb. Admin. Code, ch. 1, § 078 Veterinarians and Veterinary Medicines
- 316 Neb. Admin. Code, ch. 1, § 079 Delivery Charges
- 316 Neb. Admin. Code, ch. 1, § 080 Sales of Legal, Medical, and Commercial Documents and Records
- 316 Neb. Admin. Code, ch. 1, § 081 Cable and Satellite Service
- 316 Neb. Admin. Code, ch. 1, § 082 Labor Charges
- 316 Neb. Admin. Code, ch. 1, § 083 Prepared Food and Beverage Service
- 316 Neb. Admin. Code, ch. 1, § 084 Application For Refund-Air Or Water Pollution Control Facility
- 316 Neb. Admin. Code, ch. 1, § 085 [Repealed]
- 316 Neb. Admin. Code, ch. 1, § 086 [Repealed]
- 316 Neb. Admin. Code, ch. 1, § 087 Food Or Food Ingredients
- 316 Neb. Admin. Code, ch. 1, § 088 Computer Software
- 316 Neb. Admin. Code, ch. 1, § 089 Energy Source Utility Exemption
- 316 Neb. Admin. Code, ch. 1, § 090 Nonprofit Organizations
- 316 Neb. Admin. Code, ch. 1, § 091 Religious Organizations
- 316 Neb. Admin. Code, ch. 1, § 092 Educational Institutions
- 316 Neb. Admin. Code, ch. 1, § 093 Governmental Units
- 316 Neb. Admin. Code, ch. 1, § 094 Agricultural Machinery and Equipment
- 316 Neb. Admin. Code, ch. 1, § 095 Molds, Dies, and Patterns
- 316 Neb. Admin. Code, ch. 1, § 096 Motorboats
- 316 Neb. Admin. Code, ch. 1, § 097 Direct Payment Permit
- 316 Neb. Admin. Code, ch. 1, § 098 Building Cleaning and Maintenance
- 316 Neb. Admin. Code, ch. 1, § 099 Motor Vehicle Services
- 316 Neb. Admin. Code, ch. 1, § 100 Pest Control Services
- 316 Neb. Admin. Code, ch. 1, § 101 Security and Detective Services
- 316 Neb. Admin. Code, ch. 1, § 102 Animal Specialty Services
- 316 Neb. Admin. Code, ch. 1, § 103 Recreational Vehicle Park Services
- 316 Neb. Admin. Code, ch. 1, § 105 Direct Mail
- 316 Neb. Admin. Code, ch. 1, § 107 Manufacturing Machinery and Equipment Exemption
- 316 Neb. Admin. Code, ch. 1, § 108 Bundled Transactions
- 316 Neb. Admin. Code, ch. 1, § 109 Community-Based Energy Development (C-Bed) Projects
- 316 Neb. Admin. Code, ch. 1, § 110 Claims For Refund of Sales Or Use Tax