Find Laws Find Lawyers Free Legal Forms USA State Laws

NEBRASKA STATUTES AND CODES

77-2704.47 Containers; exemption.

77-2704.47. Containers; exemption.Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of:(1) Nonreturnable containers when sold without contents to persons who place contents in the container and sell the contents together with the container;(2) Containers when sold with contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by the Nebraska Revenue Act of 1967; and(3) Returnable containers when sold with contents in connection with a retail sale of the contents or when resold for refilling.For purposes of this section, returnable containers means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are nonreturnable containers. SourceLaws 2003, LB 282, ยง 62.

Nebraska Forms by Issue

Nebraska Abortion Forms
Nebraska Business Forms
Nebraska Court Forms
> DUI
Nebraska Divorce Forms
Nebraska Family Forms
Nebraska Guardianship Forms
Nebraska Gun Forms
Nebraska Marriage Forms
Nebraska Name Change Forms
Nebraska Tax Forms

Nebraska Law

Nebraska State Laws
    > Nebraska Child Support
    > Nebraska Gun Laws
    > Nebraska Statute
Nebraska Tax
    > Nebraska State Tax
Nebraska Labor Laws
    > Nebraska Unemployment
Nebraska Agencies
    > Nebraska Department of Education
    > Nebraska Department of Revenue
    > Nebraska Department of Roads
    > Nebraska DMV
    > Nebraska State Patrol
    > Nebraska Workforce Development

Nebraska Court Map

Tips