Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-079 - DELIVERY CHARGES
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 079
Current through March 20, 2024
079.01 Charges for delivery, freight, postage, shipping, handling, crating, packing, or transportation of an item are taxable whenever the item is taxable and the charges are paid to the retailer of the item.
079.02 A single delivery charge for the shipment of exempt property and taxable property should be allocated using a percentage that is:
079.02A Based on the
total sales price of the taxable property compared to the total sales prices of
all property in the shipment; or
079.02B Based on the total weight of the
taxable property compared to the total weight of all the property in the
shipment.
079.02C The seller must
collect tax on the percentage of the delivery charge allocated to the taxable
property but does not have to collect tax on the percentage of the delivery
charge allocated to the exempt property.
079.03 Charges for delivery, freight, postage, shipping, or transportation that are paid to a person other than the retailer are exempt.
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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