| Cash discounts/coupons |
Cash discounts allowed and taken on sales not reimbursed by a third party, including coupons issued and redeemed by the retailer. |
None |
Reg-1-024, Cash Discounts |
| Casual sales |
Garage sales and sales made by individuals on an online auction site of household goods and personal belongings. The sale cannot be held for more than three days in a year and the sales must meet additional criteria. |
None |
Reg-1-022, Occasional Sales |
| Lease-to-purchase agreements |
Leased property sold to a lessee of the property under a rental agreement (lease-purchase agreement) where the rental payments are credited against the purchase price of the property to the extent tax was collected on the payments. |
None |
Reg-1-018, Rent or Lease of Tangible Personal Property |
| Separately-stated finance charges |
Separately-stated finance, carrying, service, or interest charges in connection with credit extended under a deferred payment plan. |
None |
Reg-1-026, Finance, Carrying, Service, and Interest Charges |
| Separately-stated taxes |
Any taxes legally imposed on the consumer that are separately-stated on the invoice, bill of sale, or similar document given to the purchaser. |
None |
Neb. Rev. Stat. § 77-2701.35(3) |
