Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 9 - LOCAL SALES AND USE TAXES
Section 316-9-011 - DUTIES OF THE DEPARTMENT TO ADMINISTER LOCAL SALES AND USE TAXES
Current through March 20, 2024
011.01 Collection Concurrent with State Sales and Use Taxes
The Department must collect the local sales and use tax imposed by any city or county concurrently with the state sales and use tax and in the same manner as the state sales and use tax is collected.
011.02 City Local Sales and Use Tax Distribution
Any city sales and use tax imposed under Reg-9-002 or Reg-9-003 will be collected and administered by the Department and remitted to the city, less any refunds made and 3% of the remainder, which is deposited in the Municipal Equalization Fund.
011.03 County Local Sales and Use Tax Distribution
Any county sales and use tax imposed under Reg-9-004 will be collected and administered by the Department, and remitted to the county, less any refunds made and 3% of the remainder as an administrative fee. The administrative fee is deposited in the State General Fund.
011.04 Notice to Retailers
The Department must provide 60 days' notice to affected retailers of any adoption or termination of a local sales and use tax, a change in rate, or a change in city boundaries. The Department may provide notice to retailers using the website of the Department or by other electronic means.
011.05 Rates and Boundaries Database
The Department will provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions in accordance with the provisions of the Streamlined Sales and Use Tax Agreement.