316 Neb. Admin. Code, ch. 9, § 011 - DUTIES OF THE DEPARTMENT TO ADMINISTER LOCAL SALES AND USE TAXES

011.01 Collection Concurrent with State Sales and Use Taxes

The Department must collect the local sales and use tax imposed by any city or county concurrently with the state sales and use tax and in the same manner as the state sales and use tax is collected.

011.02 City Local Sales and Use Tax Distribution

Any city sales and use tax imposed under Reg-9-002 or Reg-9-003 will be collected and administered by the Department and remitted to the city, less any refunds made and 3% of the remainder, which is deposited in the Municipal Equalization Fund.

011.03 County Local Sales and Use Tax Distribution

Any county sales and use tax imposed under Reg-9-004 will be collected and administered by the Department, and remitted to the county, less any refunds made and 3% of the remainder as an administrative fee. The administrative fee is deposited in the State General Fund.

011.04 Notice to Retailers

The Department must provide 60 days' notice to affected retailers of any adoption or termination of a local sales and use tax, a change in rate, or a change in city boundaries. The Department may provide notice to retailers using the website of the Department or by other electronic means.

011.04A Companies that publish a printed catalog that contains the local sales tax rates for each city or county are held harmless for any liability resulting from a change in local sales and use tax rates on purchases from the catalog when the purchaser computes the sales or use tax at the previous rate until the start of the quarter that is at least 120 days after the Department's notice of the change.

011.05 Rates and Boundaries Database

The Department will provide and maintain a database that assigns each five-digit and nine-digit zip code within the state to the proper tax rates and jurisdictions in accordance with the provisions of the Streamlined Sales and Use Tax Agreement.

011.05A The Department will provide and maintain a database that describes the boundary changes and effective date of any change for every city and county that imposes a local sales and use tax.

011.05B Retailers, or a retailer's certified service provider, as defined in Neb. Rev. Stat. § 77-2701.09, will be held harmless for any liability resulting from the use of either database provided by the Department.

011.05C Purchasers relying on information contained in either database provided by the Department are relieved from liability for any penalty resulting from incorrect data in the databases.

Notes

316 Neb. Admin. Code, ch. 9, § 011

Neb. Rev. Stat. §§ 13-319, 13-324, 77-2712.05, 77-27,142, 77-27,143, 77-27,144, and 77-27,147. November 17, 2013.