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Containers include boxes, bottles, cans, bags, sacks, and wrapping materials, such as paper, tape, string, and labels.
Charges for all other nonrequired taxable services are excludable from the tax base prior to computation on the 50 basis.
The renewal process is initiated by the Nebraska Department of Revenue.
If the date of the stamp is more than four days before the date the return is received by the Department, the return is considered filed on the date received.101.05 Security and detective services provided by the state or a political subdivision of the state in a governmental capacity are not taxable even if a charge is made.044.02A Cover charges, minimum charges, charges for reservations, or any similar charges are charges for admissions.Software does not include data such as mailing lists, even when in machine-readable form, or charges for converting data into machine-usable form.The Department of Revenue may not abridge the authority of DEQ to determine whether or not industrial or agricultural pollution control exists.109.07B The Tax Commissioner must notify an electric utility that has a power purchase agreement with a C-BED project if there is a change in the ownership structure which makes the project no longer eligible as a C-BED project.The crops or animal life can either be sold or used by the grower.The organization or governmental unit will issue a properly completed Nebraska Resale or Exempt Sale Certificate, Form 13, to the retailers of the building materials.
017.05G(2) Option 1 contractors who annex building materials and install live plants, must collect sales tax on the total amount charged, unless the labor charges for annexing the building materials are separately stated from the labor charges for installing live plants.010.02B Sellers who are registered under the ssuta, but do not have a legal requirement to register in the state, and who are not Model 1, 2, or 3 sellers, may follow the filing frequency guidelines outlined in the ssuta.Direct mail does not include multiple items of printed material delivered to a single address.108.06 A seller of bundled transactions which include any telecommunications services, kenwood promotion code australia ancillary services, internet access, or audio or video programming services may identify in its books and records the sales price of any nontaxable products and collect and remit tax on only the sales price.In such cases, tax would not apply to charges such as embalming and care of the remains, use of the hearse, limousine, grave opening, purchase of a lot, remuneration to the minister and musicians, use of the church, or press notices.The tax reported to the Department will be the difference between the Nebraska and local option tax the contractor previously paid on the items and the tax collected from the customer.However, a service that becomes a component of a service offered for sale by the purchaser is exempt.Any dealer or seller who fails or refuses to furnish such information or who falsifies any Form 6 may be found guilty of a misdemeanor and shall, upon conviction, be punished by a fine of not less than twenty-five dollars (25.00) nor more than one.
77-2703(1 f 77-2705, 77-2705.01, 77-2705.02, and 77-2705.03.
The credit will be placed on the contractors account and can be used as the building materials that were in inventory are annexed and payments become due to the Department.