005.01 Retailer means any seller and wherever
either of these terms is used, it is construed to include the other. Retailer
includes:
005.01A Any person engaged in the
business of selling, leasing, or renting property or services the receipts of
which are subject to sales tax;
005.01B Any person engaged in the business of
making sales at auction of tangible personal property for storage, use, or
other consumption, or who is collecting the proceeds of an auction (
Reg-1-034
Auction and Consignment Sales);
005.01C Any person who leases or rents
tangible personal property to another for storage, use, or other consumption,
except film rentals when sales tax is charged on the admission, and
interchanged railroad rolling stock (
Reg-1-018 Rent
or Lease of Tangible Personal Property);
005.01D Any person who is renting or
furnishing lodging for periods of less than 30 days, except a facility which is
either licensed under the Health Care Facility Licensure Act of the Nebraska
Revised Statutes, or operated by an educational institution established or
recognized under Chapter 79 or 85 of the Nebraska Revised Statutes, when rooms
are regularly used to house students for a consideration for periods in excess
of 30 days (
Reg-1-046,
Hotels, Lodgings, and Accommodations);
005.01E Any person who is furnishing
telephone, mobile telecommunications, telegraph, gas, electricity, sewer, or
water service (
Reg-1-065,
Telecommunications Service, and
Reg-1-066,
Sewer and Water);
005.01F Any
person who is furnishing community or county antenna television service or
satellite programming service (
Reg-1-081,
Community or County Antenna Television Service);
005.01G Any person who is charging
admissions, except admissions charged by elementary or secondary schools,
public or private, or school districts, student organizations, or
parent-teacher associations pursuant to an agreement with proper school
authorities, or admissions to fund-raising events by ballot question
committees, candidate committees, independent committees, and political party
committees that are registered with the Political Accountability and Disclosure
Commission or are for candidates for federal office (
Reg-1-044,
Admissions);
005.01H Any person who
is renting or otherwise furnishing tangible personal property under an
agreement requiring the periodic cleaning or laundering of such tangible
personal property (
Reg-1-049,
Linen and Clothing Suppliers);
005.01I Any person who is selling or
otherwise providing warranties, guarantees, service contracts, or maintenance
agreements covering taxable property or services (
Reg-1-074,
Warranties and Guarantees);
005.01J
Any person who is selling or otherwise providing computer software or computer
software training, when provided by the retailer that sold the software (
Reg-1-088
Computer Software);
005.01K Any
contractor who has elected to be treated as a retailer, or any contractor who
has failed to make an election (
Reg-1-017,
Contractors);
005.01L Any person
who is selling live plants, other than as a part of the transfer of an
improvement to real estate or the real estate (
Reg-1-017,
Contractors);
005.01M Any person
who is the promoter, operator, or organizer of a fair, flea market, craft show,
or similar event (
Reg-1-033,
Transient and Itinerant Sellers.)
005.01M(1)
Retailer does not include any person making sales at a fair, flea market, craft
show, or similar event when the licensed promoter, operator, or organizer has
arranged to remit the sales tax on behalf of that person for the
show.
005.01N Any person
providing any of the following:
005.01N(1)
Animal specialty services, except for veterinary services and specialty
services performed on livestock (
Reg-1-102,
Animal Specialty Services);
005.01N(2) Building cleaning services (
Reg-1-098,
Building Cleaning);
005.01N(3)
Digital audio works, digital audiovisual works, digital books, and digital
codes;
005.01N(4) Installing and
applying tangible personal property where the sale of the property is subject
to tax (
Reg-1-082,
Labor Charges);
005.01N(5) Motor
vehicle washing, waxing, towing, and painting services (
Reg-1-099,
Motor Vehicle Services);
005.01N(6)
Pest control services (
Reg-1-100,
Pest Control Services);
005.01N(7)
Recreational vehicle park services (
Reg-1-103,
Recreational Vehicle Park Services);
005.01N(8) Repairing or maintaining tangible
personal property, except motor vehicles, where the sale of the property would
be subject to tax (
Reg-1-082,
Labor Charges); and
005.01N(9)
Security and detective services (
Reg-1-101,
Security and Detective Services.)
005.01O Option 1 contractors who install,
construct, service, repair, replace, upgrade, or remove outlets, wire, cable,
or any other property for telephone, telegraph, cable, satellite, or mobile
telecommunications services on the customer's or service provider's side of the
demarcation point (
Reg-1-017,
Contractors.)
005.01P Option 2 and
Option 3 contractors who install, construct, service, repair, replace, upgrade,
or remove outlets, wire, cable, or any other property for telephone, telegraph,
cable, satellite, or mobile telecommunications services (
Reg-1-017,
Contractors):
005.01P(1) On the service
provider's side of the demarcation point, or
005.01P(2) On the customer's side of the
demarcation point when acting as a subcontractor for telephone, telegraph,
cable, satellite, or mobile telecommunications service providers.
