Section 316-24-326 - SALES FACTOR; SALES OF TANGIBLE PERSONAL PROPERTY TO THE U.S. GOVERNMENT IN NEBRASKA326.01 Gross receipts from sales of tangible personal property (TPP) to the U.S. Government are considered in Nebraska if the TPP is shipped from an office, store, ware house, factory, or other place of storage in Nebraska, regardless of the final destination of the TPP. For the purposes of this regulation, only sales for which the U.S. Government makes direct payment to the seller pursuant to the terms of a contract constitute sales to the U.S. Government. Sales by a supplier or subcontractor to the prime contractor when the prime contractor is the party that contracted with the U.S. Government, are not sales to the U.S. Government.316 Neb. Admin. Code, ch. 24, § 326
Neb. Rev. Stat. § 77-2734.14. _____ .