Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
- Section 316-1-001 - NATURE OF THE SALES TAX
- Section 316-1-002 - USE TAX
- Section 316-1-003 - NON-NEXUS SELLERS
- Section 316-1-004 - PERMITS
- Section 316-1-005 - RETAILERS AND SELLERS
- Section 316-1-006 - RETAIL SALE OR SALE AT RETAIL
- Section 316-1-007 - GROSS RECEIPTS DEFINED
- Section 316-1-008 - RECORDS
- Section 316-1-009 - ACCOUNTING METHODS
- Section 316-1-010 - THE SALES AND USE TAX RETURN
- Section 316-1-011 - BRACKET SYSTEM FOR ADDING AND COLLECTING SALES TAX
- Section 316-1-012 - EXEMPTIONS
- Section 316-1-013 - SALE FOR RESALE - RESALE CERTIFICATE
- Section 316-1-014 - EXEMPT SALE CERTIFICATE
- Section 316-1-015 - COMMON AND CONTRACT CARRIERS (MULTISTATE OPERATIONS) - TAX DEFERRAL
- Section 316-1-016 - CHANGES IN RATE OF TAX
- Section 316-1-017 - CONTRACTORS
- Section 316-1-018 - RENT OR LEASE OF TANGIBLE PERSONAL PROPERTY
- Section 316-1-019 - RENTAL OR LEASE OF VEHICLES
- Section 316-1-020 - MOTOR VEHICLES
- Section 316-1-021 - MOTOR VEHICLES USED BY THE MANUFACTURER BEFORE SALE
- Section 316-1-022 - OCCASIONAL SALES
- Section 316-1-023 - COMPONENT PARTS - MANUFACTURING, PROCESSING, AND FABRICATION
- Section 316-1-024 - DISCOUNTS AND REBATES
- Section 316-1-025 - RETURNED ARTICLES
- Section 316-1-026 - FINANCE, CARRYING, SERVICE, AND INTEREST CHARGES
- Section 316-1-027 - REPOSSESSIONS
- Section 316-1-028 - BAD DEBTS
- Section 316-1-029 - TRADE-INS OR EXCHANGES
- Section 316-1-030 - LAY-AWAY AND WILL-CALL SALES
- Section 316-1-031 - COIN-OPERATED MACHINES
- Section 316-1-032 - LEASED DEPARTMENTS
- Section 316-1-033 - TRANSIENT AND ITINERANT SELLERS
- Section 316-1-034 - AUCTION AND CONSIGNMENT SALES
- Section 316-1-035 - CONSUMPTION OF UNTAXED PROPERTY
- Section 316-1-036 - DONATIONS, PRIZES, AND PROMOTIONAL GIVE-AWAYS
- Section 316-1-037 - TRADING STAMPS, COUPONS, CERTIFICATES, VOUCHERS, REIMBURSED PRICE REDUCTIONS, AND GROUP DISCOUNTS
- Section 316-1-038 - FINANCIAL INSTITUTIONS
- Section 316-1-039 - PROMOTING OR ADVERTISING THAT THE TAX IS ABSORBED IS PROHIBITED
- Section 316-1-040 - ALCOHOLIC LIQUORS CONSUMED ON THE PREMISES
- Section 316-1-041 - CONCESSIONAIRE SALES
- Section 316-1-042 - BOTTLE CLUBS
- Section 316-1-043 - CONTAINERS
- Section 316-1-044 - ADMISSIONS
- Section 316-1-045 - MOTION PICTURE FILM, VIDEOTAPE, AND PROGRAMMING
- Section 316-1-046 - HOTELS, LODGINGS AND ACCOMMODATIONS
- Section 316-1-047 - BARBER AND BEAUTY SHOPS
- Section 316-1-048 - LAUNDRIES AND DRY CLEANERS
- Section 316-1-049 - LINEN AND CLOTHING SUPPLIERS
- Section 316-1-050 - MEDICINES AND MEDICAL EQUIPMENT
- Section 316-1-051 - PHYSICIANS AND DENTISTS
- Section 316-1-052 - FLORISTS
- Section 316-1-053 - FUNERAL DIRECTORS AND UNDERTAKERS
- Section 316-1-054 - NEWSPAPERS
- Section 316-1-055 - MAGAZINES AND JOURNALS
- Section 316-1-056 - ADVERTISING AND ADVERTISING AGENCIES
- Section 316-1-057 - PRINTING AND RELATED INDUSTRIES
- Section 316-1-058 - PHOTOGRAPHERS AND PHOTOSTATIC MATERIALS
- Section 316-1-059 - TIRE RETREADING, RECAPPING AND REPAIRING
- Section 316-1-060 - SEEDS AND PLANTS
- Section 316-1-061 - AGRICULTURAL CHEMICALS
- Section 316-1-062 - ANIMAL LIFE
- Section 316-1-063 - FEED, WATER, AGRICULTURAL CHEMICALS, AND VETERINARY MEDICINES FOR ANIMAL LIFE
- Section 316-1-064 - INTERSTATE COMMERCE
- Section 316-1-065 - TELECOMMUNICATIONS SERVICES
- Section 316-1-066 - SEWER AND WATER
- Section 316-1-067 - AIRCRAFT AND RELATED SERVICES
- Section 316-1-068 - RAILROADS
- Section 316-1-069 - COMMON AND CONTRACT CARRIERS
- Section 316-1-070 - PRESUMPTION OF TAXABILITY
- Section 316-1-071 - CREDIT FOR TAX PAID TO ANOTHER STATE
- Section 316-1-072 - UNITED STATES GOVERNMENT AND FEDERAL CORPORATIONS
- Section 316-1-073 - DISCONTINUATION OF BUSINESS
- Section 316-1-074 - WARRANTIES AND GUARANTEES
- Section 316-1-075 - CONFIDENTIAL INFORMATION
- Section 316-1-076 - JEOPARDY DETERMINATIONS AND ASSESSMENTS
- Section 316-1-077 - COMBINED SALES TAX RETURNS
- Section 316-1-078 - VETERINARIANS AND VETERINARY MEDICINES
- Section 316-1-079 - DELIVERY CHARGES
- Section 316-1-080 - SALES OF LEGAL, MEDICAL, AND COMMERCIAL DOCUMENTS AND RECORDS
- Section 316-1-081 - CABLE AND SATELLITE SERVICE
- Section 316-1-082 - LABOR CHARGES
- Section 316-1-083 - PREPARED FOOD AND BEVERAGE SERVICE
- Section 316-1-084 - APPLICATION FOR REFUND-AIR OR WATER POLLUTION CONTROL FACILITY
- Section 316-1-085
- Section 316-1-086
- Section 316-1-087 - FOOD OR FOOD INGREDIENTS
- Section 316-1-088 - COMPUTER SOFTWARE
- Section 316-1-089 - ENERGY SOURCE UTILITY EXEMPTION
- Section 316-1-090 - NONPROFIT ORGANIZATIONS
- Section 316-1-091 - RELIGIOUS ORGANIZATIONS
- Section 316-1-092 - EDUCATIONAL INSTITUTIONS
- Section 316-1-093 - GOVERNMENTAL UNITS
- Section 316-1-094 - AGRICULTURAL MACHINERY AND EQUIPMENT
- Section 316-1-095 - MOLDS, DIES, AND PATTERNS
- Section 316-1-096 - MOTORBOATS
- Section 316-1-097 - DIRECT PAYMENT PERMIT
- Section 316-1-098 - BUILDING CLEANING AND MAINTENANCE
- Section 316-1-099 - MOTOR VEHICLE SERVICES
- Section 316-1-100 - PEST CONTROL SERVICES
- Section 316-1-101 - SECURITY AND DETECTIVE SERVICES
- Section 316-1-102 - ANIMAL SPECIALTY SERVICES
- Section 316-1-103 - RECREATIONAL VEHICLE PARK SERVICES
- Section 316-1-105 - DIRECT MAIL
- Section 316-1-107 - MANUFACTURING MACHINERY AND EQUIPMENT EXEMPTION
- Section 316-1-108 - BUNDLED TRANSACTIONS
- Section 316-1-109 - COMMUNITY-BASED ENERGY DEVELOPMENT (C-BED) PROJECTS
- Section 316-1-110 - CLAIMS FOR REFUND OF SALES OR USE TAX
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
