Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-103 - RECREATIONAL VEHICLE PARK SERVICES
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 103
Current through September 17, 2024
103.01 Gross receipts from recreational vehicle park services are subject to tax. The sales tax will continue to apply even if the service is provided for more than thirty (30) days.
103.01A Recreational vehicles include motor
homes, trailers, pickup campers, and any other vehicle used to live in or for
camping.
103.02 Recreational vehicle park services are those services provided by parks, campgrounds, mobile home parks, or other places offering facilities for recreational vehicles. Recreational vehicle park services include, but are not limited to:
103.02A Pads or sites for
recreational vehicles;
103.02A(1) The charge
for the use of a pad or site suitable for use by a recreational vehicle is
taxable even if it is used by tent campers or by persons not using hook-ups or
other amenities.
103.02B Utility hook-ups and dump stations;
and
103.02C Showers or other
amenities.
103.03 Recreational vehicle park services do not include:
103.03A Sites or areas restricted to
tents;
103.03B Storage spaces for
recreational vehicles where occupancy is not permitted;
103.03C Coin-operated laundry facilities. (
Reg-1-048,
Laundries and Dry Cleaners.)
103.04 Recreational vehicle park service providers must pay sales or use tax on all purchases of materials, equipment, and supplies used to provide their services.
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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