County sales and use tax; laws governing; source of sales.

1. Law
2. Nebraska Revised Statutes
3. Cities, Counties, and Other Political Subdivisions
4. County sales and use tax; laws governing; source of sales.

13-326. County sales and use tax; laws governing; source of sales.

(1) All relevant provisions of the Nebraska Revenue Act of 1967, as amended, not inconsistent with sections 13-319, 13-324, and 13-325, shall govern transactions, proceedings, and activities pursuant to any sales and use tax imposed by a county.

(2) For the purposes of the sales and use tax imposed by a county, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, are sourced as provided in sections 77-2703.01 to 77-2703.04.

Source

• Laws 1996, LB 1177, § 13;
• Laws 1999, LB 34, § 1;
• Laws 2002, LB 947, § 2;
• Laws 2003, LB 282, § 4.

Cross References

• Nebraska Revenue Act of 1967, see section 77-2701.

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