Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 24 - CORPORATION INCOME TAX
Section 316-24-331 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
Universal Citation: 316 NE Admin Rules and Regs ch 24 ยง 331
Current through March 20, 2024
331.01 In General
For tax years beginning January 1, 2014, sales other than the sales of tangible personal property are included in the numerator of the sales factor as provided in Reg-24-333 to Reg-24-340. Whether particular sales are attributable to Nebraska is determined on a transaction-by-transaction basis, not customer-by-customer, or contract-by-contract. See, for example Reg-24-333.01D(4)(4).
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