Nebraska sales and use tax affects both business owners and the public. Have you ever wondered why tax is collected or owed on some items and services and not on others? Do you purchase items through catalogs or on the Internet? If a vendor does not properly collect Nebraska sales tax, you may still owe Nebraska use tax. Did you know that you may need to make estimated individual income tax payments? These tax requirements and related forms will be discussed in this session. This condensed presentation will also cover construction contractor licensing and registration requirements, and contractor options. There will be plenty of time for questions and answers.