81-1560.04. Litter fee; taxable and nontaxable sales; calculation.
74 words·~1 min read·
/ne/chapter-81/81-1560-04A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In lieu of requiring each license holder to separately account for taxable and nontaxable sales under sections 81-1560.01 and 81-1560.02 , the Tax Commissioner shall provide by rule and regulation that the tax imposed under section 81-1560.01 may be reported and paid based on a percentage of the sales for a particular type of business if the Tax Commissioner determines that the percentage reasonably approximates the taxable activity of the particular type of business.