2006 Nebraska Revised Statutes - § 77-2703.02 — Multiple points of use; exemption.

Section 77-2703.02
Multiple points of use; exemption.

(1) Notwithstanding section 77-2703.01, a business purchaser that is not a holder of a direct payment permit that knows at the time of its purchase of a digital good, computer software delivered electronically, or service that the digital good, computer software, or service will be concurrently available for use in more than one jurisdiction shall deliver to the retailer in conjunction with its purchase a multiple points of use exemption form disclosing this fact.

(2) Upon receipt of the exemption form, the retailer is relieved of all obligation to collect, pay, or remit the applicable tax and the purchaser shall be obligated to collect, pay, or remit the applicable tax on a direct-pay basis.

(3) A purchaser delivering the exemption form may use any reasonable, but consistent and uniform, method of apportionment that is supported by the purchaser's business records as they exist at the time of the consummation of the sale.

(4) The exemption form will remain in effect for all future sales by the seller to the purchaser except as to the subsequent sale's specific apportionment that is governed by the principle of subsection (3) of this section and the facts existing at the time of the sale until it is revoked in writing.

(5) A holder of a direct payment permit shall not be required to deliver an exemption form to the seller. A direct payment permitholder shall follow the provisions of subsection (3) of this section in apportioning the tax due on a digital good, computer software delivered electronically, or service that will be concurrently available for use in more than one jurisdiction.

Source:

Laws 2003, LB 282, § 50

Laws 2004, LB 1017, § 12

~Revised Statutes Cumulative Supplement, 2006