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057.07 The printer may possibly order paper, ink, and bindery components that may be Element of the item marketed to The shopper for resale. Very similar resources which have been a Component of the item delivered may also be acquired for resale.

044.04B The owner or operator may perhaps obtain residence for use entirely for rental or lease utilizing a resale certificate.

018.01B Receipts through the lease or rental of home not requiring recurring payments are sourced where by the home is been given from the lessee.

013.08C Retailers or CSPs could only take a fully done resale certification under subsection 013.08B of this section with an excellent religion belief that the purchase is a valid sale for resale to become relieved from liability. When the resale certificate is not really been given in very good faith, the retailer or CSP is answerable for the tax not gathered, and any penalty and interest. 013.09 Any purchaser, or agent in the purchaser, who difficulties a resale certificate towards the retailer for virtually any buy taxable beneath the Nebraska Revenue Act, and that is procured for any use other than resale, lease, or rental during the standard program on the purchaser's business, is subject to a penalty of $100 or 10 times the tax, whichever is much larger, for each occasion of presentation and misuse.

001.03 The quantity of product sales tax collected is a rely on fund held by the collector that belongs for the point out. Any profits tax that's improperly or erroneously gathered also belongs for the condition and need to be remitted.

057.06 The printer have to shell out the tax on printing aids it purchases to implement. If the printing aids are bought to The shopper prior to These are made use of, the printer may perhaps buy the printing aids for resale.

027.02B No credit score may very well be taken by any person apart from the retailer who marketed the merchandise and remitted the tax. The retailer are unable to have a credit when a third-get together repossesses the house.

013.06 A retailer or CSP who may have a recurring small business partnership With all the purchaser is not really necessary to obtain a different resale certification for each sale, but could take a “blanket” resale certification covering upcoming revenue. A recurring business connection exists when gross sales occur at the least after each and every twelve months. 013.07 Revenue in which the retailer is necessary to create supply outside of Nebraska need not be supported by resale certificates if the sales are supported by payments of lading, certificates of out-of-point out shipping, or other documentation.

031.04 Each and every proprietor or lessee of coin-operated amusement devices is needed to get in compliance Using the provisions from the Mechanical Amusement Gadget Tax Act, on the Nebraska Revised Statutes. This kind of compliance shall exempt these types of gross receipts with the product sales tax which might or could usually apply. In the event the owner or lessee is not really in compliance Along with the Mechanical Amusement Device Tax Act, the machines can be seized, and the owner will have to remit the profits tax around the receipts from your machines Along with the opposite taxes, fines and penalties, (To learn more begin to see the Mechanical Amusement System Regulations).

057.09 Charges for duplicating by means of a computer, phrase processor, or memory typewriter are taxable. The taxable amount contains any total for the original typing of the letter for being duplicated, and any custom made information that could be instantly inserted in the letter.

046.05 Workers of exempt organizations or exempt governmental entities are taxable after they Individually pay for accommodations, even if the employee is on site here journey orders and may be reimbursed for bills incurred because of the exempt organization or governmental entity.

009.05D This feature is on the market only to suppliers who finance their own personal product sales or discount them to an experienced subsidiary Company.

047.03A Operators who demand their workers or independent contractors Doing the job inside their shop for resources will acquire revenue tax on the quantity charged.

008.08 When documents are missing, all gross receipts are presumed to generally be taxable, or perhaps the Office may well estimate an individual's legal responsibility for tax dependant on the ideal offered documents.