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Litter fee; taxable and nontaxable sales; calculation.

Neb. Rev. Stat. § 81-1560.04
in effect
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81-1560.04. Litter fee; taxable and nontaxable sales; calculation. 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. Laws 1993, LB 203, § 16. Termination Date: September 30, 2030
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=81-1560.04Fetched: 10/20/2026

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