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·Ch. 13 Cities, Counties, and Other Political Subdivisions

(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 .

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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.