Form 94 - Nebraska Waste Reduction And Recycling Fee Schedule Page 2

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Instructions
Every retailer who filed a combined Nebraska and Local Sales and Use Tax Return, Form
Who Must File.
10, during
the reporting period, July 1, 2012, through June 30, 2013, should complete this schedule to determine whether any of the
locations had less than $50,000 in taxable sales of tangible personal property.
Do not complete the schedule for a location that had $50,000 or more in taxable sales of tangible personal property during
this period.
Column 4. Specified digital goods includes digital audio works (for example, music), digital audio-visual works (for
example, movies, music videos, TV shows), and digital books. See Revenue Ruling 01-08-3.
Column 8. Enter your total taxable sales of the following services:
• Animal specialty services;
• Building cleaning services;
• Computer software training;
• Motor vehicle painting;
• Motor vehicle towing;
• Motor vehicle washing and waxing;
• Pest control services;
• Recreational vehicle (RV) park services;
• Repair, and installation labor charges; and
• Security and detective services.
When and Where to File. This schedule must be attached to Form 94 if there are any locations where the amount
calculated in Column 9 is less than $50,000.

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