Nebraska § 77-2705.01 Direct payment permit; issuance;
application; fee

Nebraska Statutes

§ 77-2705.01 — Direct payment permit; issuance; application; fee

Nebraska § 77-2705.01

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2705.01 (Direct payment permit; issuance; application; fee) 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. § 77-2705.01 (2026).

Text

(1)The Tax Commissioner may issue direct payment permits to any person who annually purchases at least three million dollars of taxable property excluding purchases for which a resale certificate could be used.

(2)The applicant for a direct payment permit shall apply on a form prescribed by the Tax Commissioner. The applicant shall pay a nonrefundable fee of ten dollars for processing the application. The application shall include the agreement of the applicant to accrue and pay to the Tax Commissioner on or before the twentieth day of the month following the date of purchase, lease, or rental all sales and use taxes on the taxable property purchased, leased, or rented by the applicant unless the items are exempt from taxation and the tax paid will be treated as a sales tax. The Tax Comm

Free access — add to your briefcase to read the full text and ask questions with AI

(1) The Tax Commissioner may issue direct
payment permits to any person who annually purchases at least three million
dollars of taxable property excluding purchases for which a resale certificate
could be used.
(2) The applicant for a direct payment permit shall apply on a form
prescribed by the Tax Commissioner. The applicant shall pay a nonrefundable
fee of ten dollars for processing the application. The application shall include
the agreement of the applicant to accrue and pay to the Tax Commissioner on
or before the twentieth day of the month
following the date of purchase, lease, or rental all sales and use taxes on
the taxable property purchased, leased, or rented by the applicant unless
the items are exempt from taxation and the tax paid will be treated as a sales
tax. The Tax Commissioner may require a description of the accounting methods
by which an applicant will differentiate between taxable and exempt transactions.
(3) The Tax Commissioner may issue a direct payment permit to any applicant
who meets the requirements of subsections (1) and (2) of this section. The
direct payment permit shall become effective on the first day of the month
following approval of an application. The decision of the Tax Commissioner
under this section is not appealable. An applicant who is denied a direct
payment permit may submit an amended application or reapply.
(4) A direct payment permit is not transferable.
(5) The holder of a direct payment permit is not entitled to any collection
fee otherwise payable to those who collect and remit sales and use taxes.