Nebraska § 13-326 County sales and use tax; laws governing; source of sales

Nebraska Statutes

§ 13-326 — County sales and use tax; laws governing; source of sales

Nebraska § 13-326

Ch. 13Cities, Counties, and Other Political Subdivisions

This text of Nebraska § 13-326 (County sales and use tax; laws governing; source of sales) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 13-326 (2026).

Text

(1)All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319 , 13-324 , and 13-325 , shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.

(2)For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04 .

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(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319 , 13-324 , and 13-325 , shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.
(2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04 .

Legislative History

Source: Laws 1996, LB 1177, § 13; Laws 1999, LB 34, § 1; Laws 2002, LB 947, § 2; Laws 2003, LB 282, § 4. Cross References: Nebraska Revenue Act of 1967, see section 77-2701.