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He purchaser must remit the tax directly to the state. When remitted by the purchaser, the tax is called consumer s use tax. The same items and services that are subject to Nebraska and local sales tax are subject to Nebraska and local consumer s use tax. If the item purchased is delivered to a Nebraska address, it is subject to sales or consumer s use tax, including any shipping, handling, and delivery charges. Situations when use tax is due: u If you buy taxable items over the.

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