Sales Tax Regulations Relating To Retailers In Nebraska
Added January 30th, 2014
Nebraska Administrative Code
REVENUE, DEPARTMENT OF
Title 316. NEBRASKA DEPARTMENT OF REVENUE
Chapter 1. SALES AND USE TAX REGULATIONS
REG-1-005. RETAILERS AND SELLERS
005.01.
Retailer means any seller and includes:
005.01A Any person engaged in the business of selling, leasing, or renting property or services the receipts of which are subject to sales tax;
005.01B Any person engaged in the business of making sales at auction of tangible personal property for storage, use, or other consumption, or who is collecting the proceeds of an auction;
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REVENUE, DEPARTMENT OF
Title 316. NEBRASKA DEPARTMENT OF REVENUE
Chapter 1. SALES AND USE TAX REGULATIONS
REG-1-005. RETAILERS AND SELLERS
005.01.
Retailer means any seller and includes:
005.01A Any person engaged in the business of selling, leasing, or renting property or services the receipts of which are subject to sales tax;
005.01B Any person engaged in the business of making sales at auction of tangible personal property for storage, use, or other consumption, or who is collecting the proceeds of an auction;
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Laws change and requirements vary by state. This is general information and may be out of date. Check the official state sources, or ask a lawyer, before relying on it.
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