001.01 General
Authorization
Cities and counties in Nebraska are authorized to levy a
local sales tax under the Local Option Revenue Act (applicable to cities) or
Neb. Rev. Stat. §§
13-319
to
13-326
(applicable to counties).
001.02 Definitions
For purposes of Title 316, Chapter 9 of these
regulations:
001.02B The definition of
retail sale and all other definitions provided in the Nebraska Revenue Act and
Title 316 NAC Chapter 1, apply to all local sales and use taxes, unless
inconsistent with the provisions of the Local Option Revenue Act or Neb. Rev.
Stat. §§
13-319
to
13-326.
001.02B Certified means attested
to and signed by a person with authority to testify as to the accuracy of the
materials provided, like the city or county clerk, county election
commissioner, mayor, or chairperson of the city council or county
board.
001.02C City means any
incorporated municipality.
001.02D
Department means the Nebraska Department of Revenue.
001.02E Local sales tax and local sales and
use tax both mean a tax adopted by a city under the Local Option Revenue Act or
a tax adopted by a county under Neb. Rev. Stat. §§
13-319
to
13-326.
001.03 Local Sales Tax Base
The same transactions that are subject to taxation by the
State of Nebraska under the provisions of the Nebraska Revenue Act are subject
to taxation under the Local Option Revenue Act, and Neb. Rev. Stat.
§§
13-319
through
13-326
except;
001.03A The local sales and
use tax does not apply to charges for direct-to-home satellite programming that
is transmitted or broadcast by satellite directly to the subscriber's premises
even though the state sales and use tax applies to charges for direct-to-home
satellite programming. For purposes of this section, premises means any
residential, business, or commercial location.
001.03A(1) Retailers must collect and remit
the local sales and use tax on all direct-to-home equipment (for example,
dishes, receivers, and decoders) that is sold or leased to
subscribers.
001.03A(2) Retailers
who charge for equipment and direct-to-home programming and who do not
separately state the charges on the sales invoice or contract, or do not
separately invoice the charges, are required to collect and remit the local
sales and use tax on the total charge.
001.04 Sourcing
For purposes of determining whether a taxable sale or rental
occurs within or outside a city or county with a local sales tax, the sourcing
rules of the Nebraska Revenue Act and Title 316 NAC Chapter 1
apply.
