Current through March 20, 2024
064.01 Delivery into
Nebraska. If property or services are purchased from a retailer in another
state for use or consumption in the state of Nebraska and delivery is made in
this state, such sale is taxable. It is taxable even if the purchaser's order
may specify that the goods are to be manufactured or procured by the seller at
a point outside this state and shipped directly to the purchaser from the point
of origin.
064.01A Delivery in this state
means that physical possession of the tangible personal property is actually
transferred to the buyer within this state, or that the tangible personal
property is placed in the mails or given to a common or contract carrier at a
point outside this state and directed to the buyer in this state.
064.01B For property or services other than
tangible personal property, delivery in this state means, for utilities, the
utility service is provided in this state; for maintenance agreements, the
property covered is in this state or the place at which the maintenance must be
performed is in this state; for satellite programming, the receiver is located
in this state; and for admissions, the location to which access is granted is
in this state.
064.01C See
Reg-1-002,
Consumer's Use Tax, concerning the consumer's responsibility to pay the use tax
directly to the Department of Revenue.
064.01D Printed material purchased with
delivery information provided by the purchaser but without a certificate of
exemption for direct mail is taxable on the portion of the direct mail material
delivered to Nebraska locations. (See
Reg-1-105,
Direct Mail.)
064.02
Delivery from Nebraska. When property or services are sold within this state
and the seller is required as a condition of the sale to deliver it to a point
outside the state, or to deliver it to a common or contract carrier for
transportation to a point outside the state, the sales tax does not apply;
provided, the property is not returned to a point within this state. However,
where property or services are delivered in this state, the sales tax applies,
even if the buyer intends to transport the property out of this
state.
064.03 Acceptable proof of
transportation outside the state will be:
064.03A A waybill or bill of lading made out
to the order of the buyer calling for delivery;
064.03B An insurance, registry receipt, or
other receipt issued by the United States Postal Service;
064.03C A trip sheet signed by the seller's
delivery agent and showing the signature and address of the person outside the
state who received the delivered goods; or
064.03D Direct mail information indicating
delivery locations outside Nebraska.
