2009 Nebraska Code
Chapter 13 CITIES, COUNTIES, AND OTHER POLITICAL SUBDIVISIONS
13-326 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
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Nebraska Revenue Act of 1967, see section 77-2701.
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