316 Neb. Admin. Code, ch. 28, § 002
"Cigarettes and other tobacco products" means any roll of tobacco wrapped in paper, leaf tobacco, or in any substance containing tobacco and shall include any pipe tobacco, chewing tobacco, or other sundry tobacco products.
"Cleaning agents" includes, but is not limited to, all soaps, detergents, solvents, or other cleaning substances used for cleaning buildings, places, animals, or other things.
"Delivery" is held to have taken place in this state when physical possession of the products, including by-products, is actually transferred to the purchaser within this state, or when the products, including by-products, are placed in the mails or delivered to a common or contract carrier at a point outside this state and directed to the purchaser in this state.
EXAMPLE: A product sold by an Iowa wholesaler to a Nebraska wholesaler is shipped from Iowa to the Nebraska purchaser by common carrier. Delivery is held to have taken place in this state. However, the litter fee would not apply unless the Iowa wholesaler was engaged in business in this state.
"Engaging in business in this state" means and includes any of the following:
"Food" or "food for human or pet consumption" includes, but is not limited to, any substance, except drugs, which is used for human or pet nourishment, including candy, chewing gum, and condiments. Drugs means substances or products which are used as medicine for treating disease, healing, or relieving pain.
"Glass containers" includes, but is not limited to, articles made wholly or in substantial part of processed silicates which can be, or are, used to hold other things within themselves and are susceptible to being dropped, deposited, discarded, or otherwise disposed of upon any property in this state. The phrase shall not include containers having capacities in excess of ten gallons.
"Groceries" means all food for human or pet consumption, cigarettes, other tobacco products, soft drinks, carbonated waters, liquor, wine, beer, other malt beverages, household paper, household paper products, cleaning agents, and kitchen supplies.
"Gross proceeds" means the total amount of consideration valued in money, whether received in money or otherwise, arising or accruing from the manufacture and sale or sale at either wholesale or retail in this state of products, including by-products, falling into any of the categories listed in Reg-28-001, Nature of the Litter Fee, without any deduction for costs or expenses except those incurred for the purchase of any item in this state for the purpose of recycling such item. In addition, gross proceeds shall include all consideration derived from the sale of products, including by-products, by an out-of-state manufacturer, wholesaler, or retailer for delivery in this state.
"Household paper and household paper products" includes, but is not limited to, materials or substances made into sheets or leaves from organic or synthetic material for home or other use. It also includes products or articles made from such sheets or leaves for home or other use, such as napkins, paper plates, and paper towels.
"Liquor, wine, beer, and other malt beverages" means all beverages defined as alcoholic liquor, wine, or beer by Section 53-103, of the Nebraska Revised Statutes.
"Magazines, periodicals, newspapers, and literary works"includes, but is not limited to, all daily or periodical publications and the written products of an author or any copies thereof.
"Manufacturer" includes any person engaged in business in this state who has annual gross proceeds of at least one hundred thousand dollars from the sale in this state of any of the products, including by-products, falling into the categories listed in Reg-28-001.02, which the person makes, produces, manufactures, processes or fabricates.
"Metal containers" includes, but is not limited to, articles made wholly or in substantial part of materials such as iron, steel, tin, aluminum, copper, lead, zinc, silver, and any alloys thereof which can be, or are, used to hold other things within themselves and are susceptible to being dropped, deposited, discarded, or otherwise disposed of upon any property in this state. The phrase shall not include containers having capacities in excess of ten gallons.
"Person" shall mean any natural person, political subdivision, government agency, public or private corporation, partnership, joint venture, association, firm, or individual proprietorship.
"Plastic or fiber containers made of synthetic material" includes, but is not limited to, articles made wholly or in substantial part of ethylene derivatives, resins, waxes, adhesives, or polymers and which can be, or are, used to hold other things within themselves and are susceptible to being dropped, deposited, discarded, or otherwise disposed of upon any property in this state. The phrase includes all paper containers except those which are made exclusively of organic pulp fiber and without synthesis with adhesives, polymers, waxes, resins, or other materials. Synthetic material means that produced by synthesis which is the process of making or building up by a composition or union of simpler parts or elements as distinguished from the process of extraction or refinement. The phrase shall not include containers with rigid sides having capacities in excess of ten gallons.
"Retailer" includes any person engaged in business in this state having annual gross proceeds of at least one hundred thousand dollars resulting from sales made at the retail level of any of the products falling into the categories listed in Reg-28-001.03.
"Soft drinks and carbonated waters" includes, but is not limited to, pop, soda, cola, tonic, etc., but does not include water, ice, liquor, wine, beer, and other malt beverages.
"Wholesaler" includes any person engaged in business in this state having annual gross proceeds of at least one hundred thousand dollars resulting from sales made at the wholesale level to retailers, other merchants, or industrial, institutional, and commercial users of any of the products, including by-products, falling into the categories listed in Reg-28-001.02. For purposes of the litter fee, the term wholesaler includes out-of-state manufacturers making sales in Nebraska.
"Toiletries" includes, but is not limited to, all substances such as soap, powder, deodorant, hairspray, cologne, perfume, cosmetics, toothpaste, etc., used in connection with the dressing or grooming of persons.
"Kitchen supplies" includes, but is not limited to, any nondurable supply used in conjunction with the preparation, consumption, or cleaning up after meals, including plastic wrap, aluminum foil, or plastic utensils.
316 Neb. Admin. Code, ch. 28, § 002