Neb. Rev. Stat. § 13-326
This is the official text of Neb. Rev. Stat. § 13-326, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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View Statute 13-326
Official statutory text
(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 .
Laws 1996, LB 1177, § 13;
Laws 1999, LB 34, § 1;
Laws 2002, LB 947, § 2;
Laws 2003, LB 282, § 4.
Nebraska Revenue Act of 1967, see section 77-2701 .
(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 .
Laws 1996, LB 1177, § 13;
Laws 1999, LB 34, § 1;
Laws 2002, LB 947, § 2;
Laws 2003, LB 282, § 4.
Nebraska Revenue Act of 1967, see section 77-2701 .
Status: in_force · Read it on the official government site
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