13-326. County sales and use tax; laws governing; source of sales.
82 words·~1 min read·
/ne/chapter-13/13-326A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 .