Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-047 - BARBER AND BEAUTY SHOPS
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 047
Current through September 17, 2024
047.01 Barber and beauty shop operators are primarily rendering personal services not subject to the sales tax. They are the consumers of the materials used in their business when rendering such personal services and are required to pay the tax on all these purchases.
047.02 When barber and beauty shop operators sell property they are required to register, collect and remit the tax on such sales directly to the Department of Revenue.
047.02A Operators may purchase for resale the
items that will be sold.
047.03 Operators will pay the use tax on any of the items purchased for resale that are used in rendering personal services.
047.03A Operators who charge their employees
or independent contractors working in their shop for materials will collect
sales tax on the amount charged.
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.
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