For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Direct payment permit; revocation; relinquishment.

Neb. Rev. Stat. § 77-2705.03
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
77-2705.03. Direct payment permit; revocation; relinquishment. (1) The holder of a direct payment permit holds the permit as a revocable privilege. The Tax Commissioner may revoke a direct payment permit. The Tax Commissioner shall mail notice of revocation to the permitholder. The decision of the Tax Commissioner to revoke a direct payment permit is not appealable. (2) A permitholder may voluntarily relinquish a direct payment permit. (3) Upon revocation or relinquishment of a direct payment permit, the permitholder shall notify all retailers given copies of the permit that it has been revoked or relinquished. Failure to give the notice shall be treated as a failure to pay sales and use taxes. Laws 1997, LB 182A, § 6; Laws 2012, LB727, § 40.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705.03Fetched: 10/20/2026

Starting a business in Nebraska? Nebraska LLC guide: costs and requirements