Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 24 - CORPORATION INCOME TAX
Section 316-24-337 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; LEASING TANGIBLE PERSONAL PROPERTY IN NEBRASKA; SELLING OR LEASING REAL PROPERTY IN NEBRASKA

Universal Citation: 316 NE Admin Rules and Regs ch 24 § 337

Current through March 20, 2024

337.01 Lease, Rental, or Licensing of Tangible Personal Property

Gross receipts from the lease, rental, or licensing of tangible personal property are attributed to Nebraska to the extent the tangible personal property is located in Nebraska.

337.01A Tangible personal property is located in Nebraska to the extent the tangible personal property is physically present or used in Nebraska.

337.01B If the property is located within and outside Nebraska, the gross receipts are attributed to Nebraska in proportion to the percentage of time the property was located in Nebraska.

337.02 Sale, Lease, Rental, or Licensing of Real Property

Gross receipts from the sale, lease, rental, or licensing of real property are attributed to Nebraska if the real property is located in Nebraska.

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