Sales Tax Regulations Relating to Retailers in Nebraska

Nebraska Administrative Code
REVENUE, DEPARTMENT OF
Title 316. NEBRASKA DEPARTMENT OF REVENUE
Chapter 1. SALES AND USE TAX REGULATIONS
REG-1-005. RETAILERS AND SELLERS

005.01.

Retailer means any seller and includes:
005.01A    Any person engaged in the business of selling, leasing, or renting property or services the receipts of which are subject to sales tax;
005.01B    Any person engaged in the business of making sales at auction of tangible personal property for storage, use, or other consumption, or who is collecting the proceeds of an auction;

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