Joint Responsibility of Auctioneer in Nebraska

Revised Statutes of Nebraska Annotated
Chapter 77. Revenue and Taxation
Article 27. Sales and Income Tax
(b) Sales and Use Tax

77-2704.35. Agents treated as vendors; joint responsibility

When the Tax Commissioner determines that it is necessary for the efficient administration of the Nebraska Revenue Act of 1967 to regard any salespersons, representatives, peddlers, canvassers, or auctioneers and persons conducting auction sales as the agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the property sold by them irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, auctioneers, or employers, the Tax Commissioner may, at his or her discretion, treat such agent as the vendor jointly responsible with his or her principal, distributor, supervisor, or employer for the purposes of the Nebraska Revenue Act of 1967.

Cite as Neb. Rev. Stat. § 77-2704.35