- Section 77-2702 - [Repealed]
- Section 77-2702.01 - [Repealed]
- Section 77-2702.02 - [Repealed]
- Section 77-2702.03 - Transferred
- Section 77-2702.04 - Transferred
- Section 77-2702.05 - Transferred
- Section 77-2702.06 - Transferred
- Section 77-2702.07 - Transferred
- Section 77-2702.08 - Transferred
- Section 77-2702.09 - Transferred
- Section 77-2702.10 - Transferred
- Section 77-2702.11 - Transferred
- Section 77-2702.12 - [Repealed]
- Section 77-2702.13 - [Repealed]
- Section 77-2702.14 - Transferred
- Section 77-2702.15 - Transferred
- Section 77-2702.16 - Transferred
- Section 77-2702.17 - [Repealed]
- Section 77-2702.18 - Transferred
- Section 77-2702.19 - Transferred
- Section 77-2702.20 - Transferred
- Section 77-2702.21 - Transferred
- Section 77-2702.22 - Transferred
- Section 77-2702.23 - Transferred
- Section 77-2702.24 - Transferred
- Section 77-2702.25 - Transferred
- Section 77-2702.26 - Transferred
- Section 77-2703 - Sales and use tax; rate; collection; collection fee; understatement; prohibited acts; violation; penalty; interest
- Section 77-2703.01 - General sourcing rules
- Section 77-2703.02 - [Repealed]
- Section 77-2703.03 - Direct mail sourcing
- Section 77-2703.04 - Telecommunications sourcing rule
- Section 77-2704 - [Repealed]
- Section 77-2704.01 - [Repealed]
- Section 77-2704.02 - Federal or state constitution or federal statute; exemption
- Section 77-2704.03 - Aircraft fuel; exemption
- Section 77-2704.04 - Minerals, oil, or gas; exemption
- Section 77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption
- Section 77-2704.06 - Contract entered into prior to June 1, 1967; exemption
- Section 77-2704.07 - Newspaper; exemption
- Section 77-2704.08 - Leased property; exemption
- Section 77-2704.09 - Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions
- Section 77-2704.10 - Prepared food and food and food ingredients; fees and admissions; exemption
- Section 77-2704.11 - Shipment outside this state; exemption
- Section 77-2704.12 - Nonprofit religious, service, educational, or medical organization; exemption; purchasing agents
- Section 77-2704.13 - Fuel, energy, or water sources; exemption
- Section 77-2704.14 - Coin-operated laundering and cleaning machines; exemption
- Section 77-2704.15 - Purchases by state, schools, or governmental units; exemption; purchasing agents
- Section 77-2704.16 - Purchases by Nebraska State Fair Board; exemption
- Section 77-2704.17 - Purchases by Nebraska Investment Finance Authority; exemption
- Section 77-2704.18 - [Repealed]
- Section 77-2704.19 - [Repealed]
- Section 77-2704.20 - Purchases by licensees of the State Racing and Gaming Commission; exemption
- Section 77-2704.21 - Purchase of motor vehicle for disabled person; exemption
- Section 77-2704.22 - Manufacturing machinery and equipment and related services; exemption
- Section 77-2704.23 - Semen and insemination services; exemption
- Section 77-2704.24 - Food or food ingredients; exemptions
- Section 77-2704.25 - Sales by school organizations; exemption
- Section 77-2704.26 - Aircraft; exemption
- Section 77-2704.27 - Railroad rolling stock; exemption
- Section 77-2704.28 - Leases between related companies; exemption
- Section 77-2704.29 - Sales tax payment; exemption from use tax
- Section 77-2704.30 - Use tax; general exemptions
- Section 77-2704.31 - Sales or use tax paid in another state; credit given
- Section 77-2704.32 - Projects outside the United States; refund of tax
- Section 77-2704.33 - Fixed-price contract; change in sales tax rate; refund of tax; failure to pay tax; penalty
- Section 77-2704.34 - Tax included in sale price; authorized
- Section 77-2704.35 - Agents treated as vendors; joint responsibility
- Section 77-2704.36 - Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption
- Section 77-2704.37 - [Repealed]
- Section 77-2704.38 - State lottery tickets; exemption
- Section 77-2704.39 - Copyrighted material; used for rebroadcasting; exemption
- Section 77-2704.40 - Molds, dies, and patterns; exemption
- Section 77-2704.41 - Feed, water, veterinary medicines, and agricultural chemicals; exemption
- Section 77-2704.42 - Copies of public records; exemption; exception
- Section 77-2704.43 - Industrial machinery and equipment; reciprocal exemption
- Section 77-2704.44 - Use tax; when imposed
- Section 77-2704.45 - Ingredient or component parts; exemption
- Section 77-2704.46 - Food for human consumption; agricultural components; oxygen for aquaculture; exemption
- Section 77-2704.47 - Containers; exemption
- Section 77-2704.48 - Occasional sale; exemption
- Section 77-2704.49 - Reciprocal exemption
- Section 77-2704.50 - Railroad rolling stock; common or contract carrier; exemption
- Section 77-2704.51 - Telecommunications services or dark fiber between telecommunications companies; exemption
- Section 77-2704.52 - Prepaid calling service or prepaid wireless calling service; exemption
- Section 77-2704.53 - Videotape and film rentals; satellite programming and service; exemption
- Section 77-2704.54 - Purchase by electronic benefits transfer or food coupons; exemption
- Section 77-2704.55 - Certain contractor labor; refund; procedure; Department of Revenue Contractor Enforcement Fund; created; investment
- Section 77-2704.56 - Purchase of certain property or fine art by museum; exemption
- Section 77-2704.57 - Personal property used in C-BED project or community-based energy development project; exemption; Tax Commissioner; powers and duties; Department of Revenue; recover tax not paid
- Section 77-2704.58 - Depositions, bills of exceptions, and transcripts sold by court reporter; exemption
- Section 77-2704.59 - Medical records; exemption
- Section 77-2704.60 - Mineral oil applied to grain as dust suppressant; exemption
- Section 77-2704.61 - Biochips; exemption
- Section 77-2704.62 - Data center; exemption
- Section 77-2704.63 - Youth sports event, youth sports league, or youth competitive educational activity; exemption
- Section 77-2704.64 - Repair or replacement parts for agricultural machinery and equipment used in commercial agriculture; exemption
- Section 77-2704.65 - Historic automobile museum; exemption
- Section 77-2704.66 - [Operative 1/1/2025] Currency or bullion; exemption
- Section 77-2704.67 - Membership or admission to or purchase by zoo or aquarium; exemption
- Section 77-2704.68 - Residential water service; exemption
- Section 77-2704.69 - Catalysts, chemicals, and materials used in the process of manufacturing ethyl alcohol; exemption
- Section 77-2704.70 - Feminine hygiene products; exemption
- Section 77-2705 - Sales and use tax; retailer; registration; permit; form; revocation; restoration; appeal; exempt sale certificate; violations; penalty; wrongful disclosure; online registration system
- Section 77-2705.01 - Direct payment permit; issuance; application; fee
- Section 77-2705.02 - Direct payment permit; rights and duties of holder
- Section 77-2705.03 - Direct payment permit; revocation; relinquishment
- Section 77-2705.04 - Record of sales tax permits; electronic access; fees
- Section 77-2705.05 - Direct payment permit; managed compliance agreements; authorized
- Section 77-2706 - Sales and use tax; resale certificate; effect; exemption certificate; fee; penalty; wrongful disclosure
- Section 77-2706.01 - Retailer of aircraft; use tax; option; election; conditions
- Section 77-2706.02 - Construction contractor; buyer-based exemption; appointment of purchasing agent; procedure; failure; client; apply for refund
- Section 77-2707 - Sales and use tax; sale of business; liability for tax
- Section 77-2708 - Sales and use tax; returns; date due; failure to file; penalty; deduction; amount; claim for refund; allowance; disallowance; proceedings; Tax Commissioner; duties regarding refund
- Section 77-2708.01 - Depreciable repairs or parts for agricultural machinery or equipment; refund of sales or use taxes; procedure
- Section 77-2709 - Sales and use tax; return; Tax Commissioner; deficiency determination; penalty; deficiency; notice; hearing; order
- Section 77-2709.01 - [Repealed]
- Section 77-2710 - Sales and use tax; removal of personal property; concealment; Tax Commissioner; action
- Section 77-2711 - Sales and use tax; Tax Commissioner; enforcement; records; retain; reports; wrongful disclosures; exceptions; information provided to municipality; penalty; waiver; streamlined sales and use tax agreement; confidentiality rights
- Section 77-2712 - [Repealed]
- Section 77-2712.01 - [Repealed]
- Section 77-2712.02 - Legislative findings
- Section 77-2712.03 - Streamlined sales and use tax agreement; ratified; governing board; members
- Section 77-2712.04 - Streamlined sales and use tax agreement; relationship to state law
- Section 77-2712.05 - Streamlined sales and use tax agreement; requirements
- Section 77-2712.06 - Agreement; effect
- Section 77-2712.07 - Rights under the agreement
- Section 77-2712.08 - [Repealed]
- Section 77-2713 - Sales and use tax; failure to collect; false return; violations; penalty; statute of limitations