Convert To Pdf Legal Nebraska Contractors Forms For Free

Services are generally not taxable in Nebraska, with the following exceptions: Admissions to a location for purposes of amusement, entertainment or recreation. Pest control services. Building cleaning and maintenance. Installation or application of tangible personal property.

Option 3 contractors are consumers of all manufacturing machinery and equipment purchased and annexed by them. Option 3 contractors must pay tax on purchases of machinery and equipment even if the machinery and equipment will be used by a manufacturer.

The Nebraska Contractor Registration Act requires contractors and subcontractors doing business in Nebraska to register with the Nebraska Department of Labor. While the registration is a requirement, it does not ensure quality of work or protect against fraud.

Do I need to collect tax on any of my charges to the general contractor? Yes. You are required to collect sales tax on the total amount charged for the building materials. The charge for your contractor labor is not taxable, provided it is separately stated.

Services performed by landscapers which are tax exempt include, but are not limited to: Tree trimming; lawn mowing; applying fertilizer or weed control to live plants; aeration; raking; snow removal and de-icing; and dethatching.

Charges for repair labor relating to the repair of a motor vehicle are not taxable PROVIDED such charges are separately stated on the customer's invoice. This does not apply to charges for motor vehicle painting labor which are taxable. Examples: Pulling a dent; applying body putty; or sanding body putty.