Nebraska Secrets

009.05C The election will probably be acknowledged via the Office; such acknowledgment is always to be maintained With all the retailer's information.

019.01A Lease or rental shall have the identical that means as in Reg-1-018, but shall also include any arrangement masking motor automobiles the place the quantity of thing to consider may be increased or reduced by reference to the amount recognized on sale or disposition on the residence as defined for federal income tax purposes.

014.07 A retailer or CSP who's got a recurring small business romantic relationship Along with the exact same purchaser just isn't needed to obtain a independent exempt sale certificate for every sale but could accept a “blanket” certification covering future gross sales. A recurring business relationship exists when product sales take place at the very least once each 12 months.

043.02A Returnable container signifies a reusable container which is Usually returned to the vendor by the buyer on the contents of your container. A returnable container consists of any container on which there is a deposit which is refunded on the purchaser of the contents in the event the container is returned.

059.03 Gross sales tax is imposed upon the cost designed for tire and tube fixing apart from tires for motor automobiles, trailers or semitrailers, or agricultural machinery Utilized in professional agriculture.

038.03 Imprinted (personalised) checks sold by financial institutions to prospects are taxable. If these kinds of checks are furnished The purchasers at Value, then the financial institution may perhaps either purchase the checks for resale and gather the relevant tax from its shoppers or shell out the tax to its suppliers.

056.04C(1) When the customer is definitely an exempt Firm or exempt governmental unit, the advertising company may perhaps give the seller an exempt sale certificate Along with the title and exemption range of the exempt Group.

016.03 In case the use tax is not necessary to be remitted at the time of purchase, the relevant use tax rate is usually that rate in influence at enough time of use in accordance with visit the accounting foundation utilized to maintain the taxpayer's books and documents.

057.10 Charges for separately typing by hand the salutation or inside of tackle or a personalized reference on mechanically duplicated letters are exempt. Rates for addressing for mailing by hand are exempt.

056.02D(one) If a similar strategies are employed for all clientele regardless of the terms in the agreement, the agreements are going to be disregarded as becoming intended to avoid the tax.

019.05 A lease of a motorized vehicle from the subsidiary to your parent, from the father or mother to your subsidiary, from one particular subsidiary to another subsidiary of exactly the same mother or father, or concerning brother-sister companies is exempt once the lessor has paid the tax on its invest in in the motorcar getting leased.

029.01 When assets is bought and Component of the product sales value is content by buying and selling in used assets that is comparable to the assets staying marketed, the retailer must accumulate and remit revenue tax on the difference between the full offering price tag and the quantity allowed within the trade-in.

050.07 Buys by hospitals, clinics, or wellbeing care practitioner services that are not income tax-exempt are taxed in a similar fashion as purchases by medical professionals and dentists.

010.03C The Tax Commissioner will take the format for submitting and payment methods allowed pursuant to your SSUTA.