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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2701.11 Delivery charges, defined.
Universal Citation: NE Code § 77-2701.11 (2017)
77-2701.11. Delivery charges, defined.
Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services, including, but not limited to, transportation, shipping, postage, handling, crating, and packing. Delivery charges does not include United States postage charges on direct mail that are separately stated on the invoice, bill of sale, or similar document given to the purchaser.
Source
- Laws 2003, LB 282, § 15;
- Laws 2014, LB867, § 10.
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