Section 316-24-205 - DOING BUSINESS IN NEBRASKA205.01 A business entity is doing business in Nebraska if its activities within the state exceed soliciting safes of tangible personal property within Nebraska as protected by 15 U.S.C. § 381. 205.01ASoliciting Sales. Soliciting sales of tangible property includes any activities that serve no business purpose apart from soliciting safes, but does not include activities that the business entity would have a business reason to perform anyway, even if the activities are conducted by sales personnel.205.01B Activities that constitute doing business in Nebraska include, but are not limited to: 205.01B(1) Maintaining an office, warehouse, or inventory in Nebraska;205.01B(2) Owning or leasing property in Nebraska;205.01B(3) Providing or arranging for repair, service, or training in Nebraska in connection with safes of property or services, including, but not limited to, repairs conducted under a warranty sold or provided by the business entity;205.016(4) Accepting orders in Nebraska;205.01B(5) Organizing or incorporating the business entity hi Nebraska;205.018(6) Maintaining a commercial domicile in Nebraska;205.016(7) Any ownership interest in a pass-through entity that has nexus in Nebraska; or205.016(8) Any other activity conducted in Nebraska that is not soliciting safes of tangible personal property and is not deminimis. Examples include: 205.016(8)(a) Transactions involving intangibles, like copyrights, trademarks, trade names, and service marks; 205.01B(8)(b) Entering into franchising or licensing agreements; or205.01B(8)(c) Selling or leasing real or intangible property.205.02Special Rules; Trucking Companies. Trucking companies that transport goods using Nebraska roads are doing business in Nebraska. 205.02A In addition to the activities described in 205.01, a trucking company is doing business in Nebraska if. during the taxable year, the trucking company: 205.02A(1) Owns or rents any real or personal property in Nebraska, except mobile property;205.02A(2) Makes any pick-ups or deliveries within Nebraska;205.02A(3) Travels more than 25,000 mobile property miles within Nebraska;205.02A(4) Travels in Nebraska for more than 3% of the total mobile property miles traveled in all states during that taxable year; or 205.02A(5) Makes more than 12 trips into Nebraska.316 Neb. Admin. Code, ch. 24, § 205
Adopted effective 7/5/2020