Statutes, codes, and regulations
Nebraska Administrative Code
REVENUE, DEPARTMENT OFTitle 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 24 - CORPORATION INCOME TAX
Section 316-24-331 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2014

316 Neb. Admin. Code, ch. 24, § 331

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Current through September 17, 2024
Section 316-24-331 - SALES FACTOR; SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN NEBRASKA; TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2014
331.01 In General

For tax years beginning January 1, 2014, sales other than the sales of tangible personal property are included in the numerator of the sales factor as provided in Reg-24-333 to Reg-24-340. Whether particular sales are attributable to Nebraska is determined on a transaction-by-transaction basis, not customer-by-customer, or contract-by-contract. See, for example Reg-24-333.01D(4)(4).

316 Neb. Admin. Code, ch. 24, § 331

Neb. Rev. Stat. § 77-2734.14. _____ .