Title 77-3432.10
Title 77-1301.11
Title 77-1736.11
Delivery charges, defined
Transferred to section 77-2701.28
Shipment outside this state; exemption
Income tax; corporate taxpayer; when deemed taxable in another state
Title 77-3432.11
Title 77-1301.12
Direct mail, defined
Title 77-2702.12
Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents
Income tax; property factor; how determined
Title 77-3432.12
Title 77-1301.13
Engaged in business in this state, defined
Title 77-2702.13
Fuel, energy, or water sources; exemption
Income tax; payroll factor; how determined
Title 77-1301.14
Entity-based exemption, defined
Transferred to section 77-2701.32
Coin-operated laundering and cleaning machines; exemption
Income tax; sales factor; how determined
Title 77-1301.15
Governing board, defined
Transferred to section 77-2701.33
Purchases by state, schools, or governmental units; exemption; purchasing agents
Income tax; apportionment; petition for special method of apportionment; Tax Commissioner; powers and duties
Title 77-1301.16
Gross receipts, defined
Transferred to section 77-2701.34
Purchases by Nebraska State Fair Board; exemption
Income tax; unitary business; three-factor formula
In this state or within the state, defined
Title 77-2702.17
Purchases by Nebraska Investment Finance Authority; exemption
Title 77-2734.17
Lease or rental, defined
Transferred to section 77-2701.36
Title 77-2704.18
Maintenance agreement, defined
Transferred to section 77-2701.37
Title 77-2704.19
Member states, defined
Transferred to section 77-2701.39
Purchases by licensees of the State Racing and Gaming Commission; exemption
Model 1 seller, defined
Transferred to section 77-2701.40
Purchase of motor vehicle for disabled person; exemption
Model 2 seller, defined
Transferred to section 77-2701.41
Manufacturing machinery and equipment and related services; exemption
Model 3 seller, defined
Transferred to section 77-2701.42
Semen and insemination services; exemption
Occasional sale, defined
Transferred to section 77-2701.06
Food or food ingredients; exemptions
Person, defined
Transferred to section 77-2701.19
Sales by school organizations; exemption
Product-based exemption, defined
Transferred to section 77-2701.27
Aircraft; exemption
Property, defined
Railroad rolling stock; exemption
Purchase, defined
Leases between related companies; exemption
Purchase price, defined
Sales tax payment; exemption from use tax
Purchaser, defined
Use tax; general exemptions
Retail sale or sale at retail, defined
Sales or use tax paid in another state; credit given
Retailer, defined
Projects outside the United States; refund of tax
Sale, defined
Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty
Sale for resale, defined
Tax included in sale price; authorized
Sales price, defined
Agents treated as vendors; joint responsibility
Seller, defined
Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption
Storage, defined
Title 77-2704.37
Streamlined sales and use tax agreement, defined
State lottery tickets; exemption
Tangible personal property, defined
Copyrighted material; used for rebroadcasting; exemption
Tax Commissioner, defined
Molds, dies, and patterns; exemption
Taxpayer, defined
Feed, water, veterinary medicines, and agricultural chemicals; exemption
Use, defined
Copies of public records; exemption; exception
Use-based exemption, defined
Industrial machinery and equipment; reciprocal exemption
Building materials, defined

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