Section 316-9-001 - GENERAL PROVISIONS AND DEFINITIONS001.01 General Authorization Cities and counties in Nebraska are authorized to levy a local sales tax under the Local Option Revenue Act (applicable to cities) or Neb. Rev. Stat. §§ 13-319 to 13-326 (applicable to counties).
001.02 Definitions For purposes of Title 316, Chapter 9 of these regulations:
001.02B The definition of retail sale and all other definitions provided in the Nebraska Revenue Act and Title 316 NAC Chapter 1, apply to all local sales and use taxes, unless inconsistent with the provisions of the Local Option Revenue Act or Neb. Rev. Stat. §§ 13-319 to 13-326. 001.02B Certified means attested to and signed by a person with authority to testify as to the accuracy of the materials provided, like the city or county clerk, county election commissioner, mayor, or chairperson of the city council or county board.001.02C City means any incorporated municipality.001.02D Department means the Nebraska Department of Revenue.001.02E Local sales tax and local sales and use tax both mean a tax adopted by a city under the Local Option Revenue Act or a tax adopted by a county under Neb. Rev. Stat. §§ 13-319 to 13-326.001.03 Local Sales Tax Base The same transactions that are subject to taxation by the State of Nebraska under the provisions of the Nebraska Revenue Act are subject to taxation under the Local Option Revenue Act, and Neb. Rev. Stat. §§ 13-319 through 13-326 except;
001.03A The local sales and use tax does not apply to charges for direct-to-home satellite programming that is transmitted or broadcast by satellite directly to the subscriber's premises even though the state sales and use tax applies to charges for direct-to-home satellite programming. For purposes of this section, premises means any residential, business, or commercial location. 001.03A(1) Retailers must collect and remit the local sales and use tax on all direct-to-home equipment (for example, dishes, receivers, and decoders) that is sold or leased to subscribers.001.03A(2) Retailers who charge for equipment and direct-to-home programming and who do not separately state the charges on the sales invoice or contract, or do not separately invoice the charges, are required to collect and remit the local sales and use tax on the total charge.001.04 Sourcing For purposes of determining whether a taxable sale or rental occurs within or outside a city or county with a local sales tax, the sourcing rules of the Nebraska Revenue Act and Title 316 NAC Chapter 1 apply.
316 Neb. Admin. Code, ch. 9, § 001
Neb. Rev. Stat. §§ 13-319, 13-324, 77-2712.05, 77-27,142, 77-27,143, 77-27,144, and 77-27,147, and Public Law 104-104, Title VI, s. 652. November 17, 2013.