Nebraska Sales and Use Tax Procedures
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Authors
Peters, William E.
Issue Date
1969
Volume
2
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|The general purpose of the Nebraska sales and use tax is to impose a uniform tax on every sale entered into by a Nebraska resident, whether it takes place within or outside the state. To achieve this goal, the statute utilizes three distinct types of taxes: the retail sales tax, the retail use tax, and the consumer use tax. These taxes are distinguished primarily by procedure and are designed in such manner that there is an imposition of a single tax on each sale. It is the purpose of this article to outline for the reader the procedural aspects of each tax...
Description
Citation
2 Creighton L. Rev. 269 (1968-1969)
Publisher
Creighton University School of Law