The legal and statutory requirements that apply to room s division operation of a hotel

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The legal and statutory requirements that apply to room s division operation of a hotel

Reg, Gross Receipts The term "sale" includes installment, conditional and credit sales, and includes any transfer of title or possession, segregation in contemplation of transfer of title or possession, exchange, barter, lease or rental, conditional sale, or otherwise in any manner or by any means for a consideration.


Any sales tax that is improperly or erroneously collected also belongs to the state and must be remitted. Use tax is not a duplication of the sales tax.

The sales tax and the use tax complement each other and together provide a uniform tax upon the sale, lease, rental, storage, use, distribution, or other consumption of tangible personal property and certain specified labor and services.

The tangible personal property, labor, and services which are included in the sales and use tax base are described in Reg The use tax is imposed upon the storage, use, distribution, or other consumption of tangible personal property and certain specified labor and services when the purchase of the tangible personal property, labor, or services would be subject to sales tax under Reg Use tax applies whenever the sales tax has not been paid.

The burden of proving that any property delivered in Nebraska is delivered for a purpose other than storage, use, distribution, or other consumption in Nebraska is on the person who purchases, leases, or rents the property. Use tax is paid directly to the Nebraska Department of Revenue Department by the purchaser.

A permit is not required. Use tax does not apply to the following transactions: This subsection does not apply to motor vehicles, motorboats, or airplanes Reg, Motor Vehicles, and Reg, Aircraft and Related Services ; If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration, or display while holding it for sale, lease, or rental in the regular course of business, the use is taxable to that purchaser as of the time when the property is first used in Nebraska.

Except for aircraft as provided in Reg, Aircraft and Related Services, the sales price of that property is the measure of the use tax. The tax rate is the rate in effect at the time of first use.

Reg, Consumption of Untaxed Property. The amount of use tax is computed by multiplying the sales price of the property by the applicable tax rate in effect at the time of first use.

The legal and statutory requirements that apply to room s division operation of a hotel

The rate applicable for use tax is the same as the rate for state and local sales taxes. Sales price means the total amount of consideration for the property received and includes cash, credit, property, and services rendered without any deduction for the cost or other expenses of the seller, charges for delivery, installation, or any other amounts charged by the seller to complete the sale.

The return and the remittance are timely filed if mailed, postage prepaid, on or before the 20th day of the month following the close of the reporting period. Postal Service postmark will be conclusive evidence of the date of mailing for the purpose of timely filing a return or remittance.

If the date of the stamp is more than four days before the date the return is received by the Department, the return is considered filed on the date received.

If the person fails to file a return, the statute of limitations for issuing a deficiency determination is six years after the last day of the month following the reporting period. Checks, drafts, or money orders should be made payable to the Nebraska Department of Revenue.

Cash, post-dated checks, or postage stamps cannot be sent as payment.

The legal and statutory requirements that apply to room s division operation of a hotel

Cash may be used only when payment is made in person at an office of the Department. Interest is imposed at the rate specified in Neb. Nebraska Department of Revenue, Neb. Every out-of-state seller, except as set out in this regulation, making retail sales of property or services for delivery in the State of Nebraska or leasing or renting property with delivery to lessees within this state must obtain a permit, collect, and remit Nebraska sales tax.

Where no obligation to register for collection of the Nebraska tax exists, the seller may make application for a sales tax permit, and in fact is encouraged to make application for such a permit in order that the appropriate use tax might be collected from Nebraska customers.The state of New Jersey's official Web site is the gateway to NJ information and services for residents, visitors, and businesses.

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Chapter 1, Sales and Use Tax