77-27,147. Municipalities; sales and use tax; laws governing; source of transactions.

All relevant provisions of the Nebraska Revenue Act of 1967, as amended from time to time, and not inconsistent with the Local Option Revenue Act, shall govern transactions, proceedings, and activities pursuant to any tax imposed under the Local Option Revenue Act.

For purposes of the Local Option Revenue Act, all retail sales, rentals, and leases, as defined and described in the Nebraska Revenue Act of 1967, shall be sourced according to the provisions of sections 77-2703.01 to 77-2703.04.

Source:Laws 1969, c. 629, § 6, p. 2531; Laws 1969, c. 683, § 9, p. 2644; Laws 1986, LB 1027, § 210; Laws 1992, LB 871, § 64; Laws 1994, LB 123, § 25; Laws 1994, LB 994, § 2; Laws 1994, LB 1207, § 17; Laws 1995, LB 17, § 2; Laws 2002, LB 947, § 5; Laws 2003, LB 282, § 82.

Cross References

Nebraska Revenue Act of 1967, see section 77-2701.