316 Neb. Admin. Code, ch. 1, § 007 - GROSS RECEIPTS DEFINED
007.01 Gross receipts means the total amount
of the sale or lease or rental price of retail sales by retailers, valued in
money, whether received in money or otherwise. Gross receipts includes the
value of any property, services, commodities, or precious metals, including
gold or silver coins, received. Gross receipts include:
007.01A The gross revenue received from the
installation of, or from furnishing:
007.01A(1) Mobile telecommunications service
that originates and terminates in the same state to a customer with a place of
primary use in Nebraska,
007.01A(2)
, Ancillary services, except for conference bridging services, and
007.01A(3) Intrastate telephone
communications services, except for value-added, nonvoice data service. (
Reg-1-065,
Telecommunications Services);
007.01B The gross revenue received from
installing or furnishing intrastate telegraph service, (
Reg-1-065,
Telecommunications Services);
007.01C The gross revenue received from
furnishing gas, electricity, sewer, and water service, (
Reg-1-066,
Sewer and Water);
007.01D The gross
revenue received from installing or furnishing satellite services or community
or county antenna television service, (
Reg-1-081,
Community or County Antenna Television Service);
007.01D(1) If any or all of the charge for
installation is free to the customer and is paid by the satellite or community
or county antenna television service provider to the installer, the tax must be
paid and remitted by the service provider.
007.01E The gross revenue received from
admissions, (
Reg-1-044,
Admissions);
007.01F The gross
revenue received from the sale, lease, rental, installation, application,
repair, or maintenance of property, including sales through vending machines to
users or consumers, and sales for amounts so small that no tax is
collected;
007.01G The gross
revenue received from providing lodging for any period less than 30 days, (
Reg-1-046,
Hotels, Lodgings, and Accommodations);
007.01H The gross revenue received from the
sale, lease, license, franchise or rental of intellectual or entertainment
properties, including computer software, videotapes, and movie film, (
Reg-1-045,
Motion Picture Film and Videotape and
Reg-1-088,
Computer Software);
007.01I The
gross revenue from charges for delivery or freight or for shipping and handling
received by the retailer in conjunction with a taxable sale, (
Reg-1-026,
Finance, Carrying, Service, and Interest Charges and
Reg-1-079,
Delivery Charges);
007.01J The
gross revenue received from the sale of maintenance agreements, service
contracts, guarantees, or warranties, when the property covered or the services
to be provided are taxable (
Reg-1-074
Warranties and Guarantees);
007.01K
The gross revenue received from computer software training provided by the
retailer that sold the software, (
Reg-1-088,
Computer Software);
007.01L The
gross revenue received from providing building cleaning services, (
Reg-1-098,
Building Cleaning and Maintenance);
007.01M The gross revenue received from
providing pest control services, (
Reg-1-100,
Pest Control Services);
007.01N The
gross revenue received from providing security or detective services, (
Reg-1-101,
Security and Detective Services);
007.01O The gross revenue received from
providing recreational vehicle park services, (
Reg-1-103,
Recreational Vehicle Park Services);
007.01P The gross revenue received from
providing motor vehicle washing, waxing, towing, and painting, (
Reg-1-099,
Motor Vehicle Services);
007.01Q
The gross revenue received from bundled transactions when one or more of the
products included in the bundle are taxable, (
Reg-1-108,
Bundled Transactions);
007.01R The
gross revenue received from providing animal specialty services, (
Reg-1-102,
Animal Specialty Services);
007.01S
The gross revenue received from membership fees paid to access the retailer's
premises or to receive discounts where the sales made on the premises or to
which the discounts apply are subject to tax; and
007.01T The total amount of the sale without
deduction for:
007.01T(1) The cost of
materials used, labor or service costs, interest paid, losses, or any other
expense;
007.01T(2) The cost of
transportation of property;
007.01T(3) The amount charged for warranties,
guaranties, service contracts, or maintenance agreements;
007.01T(4) Cash rebates or refunds paid by
the manufacturer to either the retailer or the purchaser, For rebates on motor
vehicles, see
Reg-1-020,
Motor Vehicles;
007.01T(5) The
amount paid for any occupation taxes, import duties, manufacturer's excise
taxes, or property taxes levied against the property;
007.01T(6) The cost of any license,
franchise, or lease of computer software or entertainment properties such as
videotapes or movie films; and;
007.01T(7) Any charge required to be paid in
connection with the purchase, lease, or rental of property subject to
tax.
007.02
Gross receipts does not include the following:
007.02A Discounts allowed and taken on sales,
(
Reg-1-024,
Cash Discounts);
007.02B If
property is returned by the purchaser, that portion of the sales price refunded
to the customer either in cash or credit, (
Reg-1-025,
Returned Articles);
007.02C Charges
for financing, carrying charges, service charges, and interest charges for
credit sales, (
Reg-1-026,
Finance, Carrying, Service, and Interest Charges);
007.02D The value of property accepted as
partial consideration on the retail sale of other similar property, (
Reg-1-029,
Trade-ins or Exchanges);
007.02E
The amount collected for the federal luxury excise taxes on consumers;
and
007.02F The amount charged for
the federal retail tax on heavy trucks, trailers, and tractors.
Notes
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