019.07 In lieu of amassing and remitting tax on the gross receipts, the lessor may elect to pay the tax on the price of all vehicles, together with automobiles presently below lease.
017.09A A contractor making use of fixed-cost contracts may well owe the point out supplemental tax or could get a refund of tax on developing elements Employed in mounted-cost contracts when there is a tax level alter.
019.10A The lessor who built the election which is paying for a automobile for being leased to be used as a standard or deal provider car or truck, shall order these types of automobile for resale and will likely not pay the tax at some time of registration.
035.02 Merchants of aircraft may, in lieu of shelling out the applicable tax on their own buy price of the plane applied for personal or organization applications, elect to pay the tax to the gross receipts recognized from the usage of this sort of aircraft.
022.02B Sole proprietorships usually are not entities individual and aside from the entrepreneurs and do not qualify for this exemption.
023.06 Due to the fact most companies are certainly not sturdy, they cannot normally be described as a part of Yet another assistance. The solutions that happen to be essential for the manufacture of An additional provider are normally eaten via the purchaser in the company, tend not to turn into a component with the services marketed, and therefore are taxable.
028.03 No deduction is allowable for fees incurred with the retailer in seeking to enforce the gathering of any account receivable, or for that part of a debt recovered which is retained by or compensated into a third party as payment for products and services additional resources rendered in amassing the account.
002.05E Usage of residence which was at first bought tax-exempt using a resale certification, but is afterwards utilized for private or organization applications;
LB 851 (2014) improved the statute of restrictions for issuing a deficiency perseverance to six years In case the taxpayer files a Bogus or fraudulent return with the intent to evade the sales or use tax, or omits an quantity from the return that is certainly in excess of twenty five% of the quantity of tax. This regulation is now going through assessment for amendment.
006.03 The query of who tends to make the sale is immaterial. The managing thought is whether it is a sale into a remaining client or user instead of for resale.
046.05 Staff members of exempt businesses or exempt governmental entities are taxable once they Individually purchase lodging, even though the worker is on journey orders and will be reimbursed for costs incurred by the exempt Group or governmental entity.
056.04D The agency will likely not gather tax from its consumer on prices for jobs that result in the advertising and marketing expert services outlined down below.
050.01I Prosthetic product implies substitution, corrective, or supportive devices worn on or in the human body to exchange a lacking portion of the human body, avoid or correct Bodily deformity or malfunction, or guidance a weak or deformed portion of the human body.
057.04B The printer may well acknowledge an exempt sale certificate from an exempt Firm or governmental unit that may be exempt;