Instructions For Sales And Use Tax On Delivery Charges (Page 4 of 4) in pdf

Instructions For Sales And Use Tax On Delivery Charges Page 4

The retailer may separate the delivery charges based on either:

v The sales price of the taxable property compared to the sales price of all the property in the transaction; or

v The weight of the taxable property compared to the weight of all the property in the transaction.

pOstage

Charges for postage paid directly to the retailer are considered delivery charges and are taxable if the underlying

sales transaction is taxable.

Purchases of postage directly from the post office are not taxable. However, if the purchaser pays the post office

directly on behalf of the retailer of the property, and the payment is credited to the retailer’s account, the payment is

considered part of the sales price and is taxable if the underlying sales transaction is taxable.

resOurCe list

Information Guide:

Nebraska Use Tax Information Guide

Regulations:

Nebraska Sales and Use Tax Regulation 1-026.02, Finance, Carrying, Service, and Interest Charges

Nebraska Sales and Use Tax Regulation 1-079, Delivery Charges

Statutes:

Neb. Rev. Stat. § 77-2701.11 Delivery charges defined

Neb. Rev. Stat. § 77-2701.35 Sales Price defined

800-742-7474 (Nebraska and Iowa), 402-471-5729

Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818

Nebraska Sales and Use Tax Guide on Delivery Charges Information Guide, April 8, 2011, Page 4

Instructions For Sales And Use Tax On Delivery Charges Page 4