018.10C Offering property, like equipment, as well as an operator in which the operator is necessary for the home to carry out as created.
063.01A For needs of the regulation, animal life is restricted to animals, the solutions of which ordinarily represent food stuff for human usage, the pelts of which ordinarily are utilized for human attire.
007.01D(1) If any or the entire cost for set up is totally free to the customer which is compensated from the satellite or community or county antenna television support company on the installer, the tax should be compensated and remitted via the support company.
017.05I(1) Selection 1 contractors who annex developing elements for the project proprietor holding a legitimate immediate pay out allow may settle for a duplicate with the immediate spend permit and is not going to accumulate sales tax on the quantity charged straight to the challenge proprietor with the building elements.
017.08C Frequently, a contractor simply cannot acquire a refund of any tax remitted or collected with a project for an exempt Firm or exempt governmental unit. The refund will Commonly be paid for the exempt Business or exempt governmental device.
057.06 The printer should shell out the tax on printing aids it purchases to employ. In the event the printing aids are bought to the customer right before They may be utilized, the printer may invest in the printing aids for resale.
039.01 Suppliers are necessary to charge The buyer or user the full amount of the state and native product sales tax. The retailer have to gather the tax as an item independent and unique from your selling selling price, apart from that:
002.06 Usage of House Procured Employing a Resale Certification. If a purchaser who offers a resale certification tends to make any use on the residence apart from retention, demonstration, or Screen while Keeping it available, lease, or rental from the regular training course of small business, the use is taxable to that purchaser as of enough time if the house is initial used in Nebraska.
007.01 Gross receipts means the whole number of the sale or lease or rental price published here of retail income by retailers, valued in cash, irrespective of whether received in cash or usually.
031.02 Vending residence. When house is bought through a vending machine, the person proudly owning the assets becoming marketed through the vending device could be the retailer and is particularly liable for income tax on your complete gross receipts therefrom no matter how these types of receipts are divided.
020.08 A rebate acquired from the purchaser from a producer after the sale doesn't decrease the product sales and use tax base. The retail rate continues to be at the quantity agreed upon at some time of your sale that is the quantity on which the tax should be collected.
049.02 Individuals furnishing this support are retailers and shall situation resale certificates for their suppliers for your outfits or other objects which can be furnished for their customers beneath these agreements.
017.02K Acknowledged trade Experienced indicates any person needed to be accredited to practice her or his trade, like a plumber or electrician.
056.03E Advertising resources are transferred for the shopper if title or possession are transferred to your customer or In the event the supplies are delivered to customers or potential customers of the customer.