Nebraska Sales and Use Taxes
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Authors
O'Kief, W. Gerald
Issue Date
1969
Volume
2
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|In 1967 the Nebraska Legislature enacted into law the sales and use tax for the purpose of providing a single, uniform tax on the sale, use, storage, or consumption of all tangible personal property sold at retail. This purpose has for the most part been accomplished, since the sales tax is imposed only on sales at retail within the state, while the use tax is imposed only on property purchased outside the state for use within the state. It is the purpose of this article to explore and discuss the various substantive aspects of the sales and use tax in Nebraska...
Description
Citation
2 Creighton L. Rev. 253 (1968-1969)
Publisher
Creighton University School of Law